9911796707
TMI Blog1998 (10) TMI 241X X X X Extracts X X X X X X X X Extracts X X X X ..... Lorry No. MRL 1065 on 4-2-1991 in which they found 30 drums containing recovered octanol totally weighing 5100 kgs. valued at Rs. 2,02,878/-. On verification it was found that these goods were cleared from the premises of the appellants without payment of duty. On verification of the factory premises the officers found 24 drums of recovered octanol in the factory premises which were not accounted for in the statutory Registers. The officers seized all the drums alongwith the Lorry for further action under the Central Excise law. On verification of the raw materials stock in respect of which the Modvat credit had been availed of by the appellants, the officers found shortage of 21,751 kgs. of 2-Ethyl Hexanol. In his statement dated 4-2-1991 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ey did not succeed and the batch after batch failed in getting the desired result. According to the appellants, the failed batch was nothing but waste product and merely for the reason it was sold it will not be excisable product; that the chemical analysis by the department confirmed nature of the product and was in no way in conflict with the fact that the product was a waste product. They relied upon number of decisions in support of their contention that the waste product cannot be taxed : 1. Jay Electric Wire Corporation Ltd. v. C.C.E. - 1984 (18) E.L.T. 582 2. Hindustan Safety Glass Works Ltd. v. C.C.E. - 1989 (45) E.L.T. 66 3. C.C.E. v. Dunlop India Ltd. - 1988 (36) E.L.T. 329 (Tribunal) = 1988 (17) ECR 379 4. Swadeshi Polyte ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the Additional Commissioner in the impugned order nor they have given any technical literature to show that the product was a waste and was not classifiable under sub heading 2907.90. They have not substantiated their plea that the impugned product is waste product not chargeable to duty. Accordingly there is no infirmity in the impugned order in demanding the duty in respect of the impugned product which was removed without payment of duty. Further there is no infirmity in ordering confiscation and redemption on payment of fine of 30 drums which were found in the lorry when these were being transported after removal from the factory without payment of duty. The provisions of law are very clear that the excisable goods which are removed in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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