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TMI Blog1989 (10) TMI 175X X X X Extracts X X X X X X X X Extracts X X X X ..... Chandrasekharan, SDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. - Both the appeals involve common issues and hence are being disposed of by this common order. 2. The question of excisability of 'waste' arises for consideration in these appeals. 3. The appeals have been filed against the order of the Collector of Central Excise dated 26-9-1988 confiscating HDPE bags/sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Taluk, Tumkur District (hereinafter referred to as Unit-II) on 1-6-1987 for the manufacture of HDPE tapes and unlaminated fabrics. Since there was large accommodation available in Unit-II for storage purposes, the appellants decided to transfer some quantity of waste to Unit-II from Unit-I. Waste generated out of tape was accounted for in the RG-I Register as specifically provided for under Tari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... a quality fit for export, they are rightly held to be dutiable goods and are to be appropriately accounted for in the Central Excise records and cleared on payment of central excise duty. In addition to confiscation of the goods he also imposed penalties on both the Units. It is against this order that the appellants have now come up in appeal before us. 6. We have heard Shri Shunmugasundaram, le ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ord of waste material obtained while manufacturing HDPE bags/sacks which was not made known to the Department till the seizure of the goods. He further holds that the appellants had not approached the Department about the accountal of waste material and its disposal before the seizure of the goods and, therefore, the claim of the appellants that the Department has not issued any directions for acc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the show cause notice and Annexure thereto and the impugned order, it is clear that the department has proceeded on the basis that the goods are waste. The question of excisability of waste has been settled in a plethora of decisions wherein it has been held that unless "waste" is specifically provided for in the Tariff it is not excisable. This is the view of the Delhi High Court in the decis ..... X X X X Extracts X X X X X X X X Extracts X X X X
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