9911796707
TMI Blog1996 (8) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... Order per : K.S. Venkataramani, Member (T)]. The Commissioner of Central Excise Chandigarh has filed these appeals against the common order dated 26-8-1992 passed by the Commissioner of Central Excise (Appeals) Chandigarh. The brief facts are that in two appeals No. 5470 and 5472/92, the department has demanded duty on the quantity of 3281 crates of aerated water on the ground that there was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of the final product should not be denied. The jurisdictional Assistant Commissioner in all these cases initially dropped the demands and the Commissioner applied to get the orders of the Assistant Commissioner reviewed under provisions ot Section 35E(2) Central Excise and Salt Act, 1944 and filed the appeals and directed the Assistant Commissioner to file appeals before the Commission ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al Excise reported in 1996 (81) E.L.T. 673 (Tribunal) = 1996 (62) ECR 510 where theTribunal in similar circumstances has held that the allegations of manufacture of aerated water of such quantity as would correspond with the quantity of crown corks which are held to have been not accounted for is not supported by any fact or established by any inquiry with regard to the procurement and utilisation ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rule 57D have to be applied with reference to the nature and description of the inputs and the Tribunal held that on these consideration inputs which are in the nature of discrete articles like crown corks when damaged or rendered unfit for use during the manufacture of the final product will constitute waste which no doubt, may comprise of a part of the total quantity of the particular duty paid ..... X X X X Extracts X X X X X X X X Extracts X X X X
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