2010 (4) TMI 495

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..... ty is payable and penalty is imposable. Commissioner (Appeals) upheld the order in original, dropped the proceedings. Held that - Merely because the scrap has been marketed, the same cannot be held to have emerged as a result of manufacture. The finding of the original authority which stand upheld by the Commissioner (Appeals) on this aspect calls for no interference.
Shri M. Veeraiyan, Member .....

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..... s arisen during the course of manufacture and therefore, duty is payable and penalty is imposable. The original authority dropped the proceedings on the show cause notice, after accepting the contention of the party both on merits and on the issue of limitation. On appeal by the Department, the Commissioner (Appeals) rejected the appeal and upheld the order of the original authority. The Departmen .....

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