1999 (5) TMI 176

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..... er per : Gowri Shankar, Member (T)]. Application is for waiver of deposit of duty of Rs. 31.08 lakhs and penalty of Rs. 20 lakhs under Rule 170Q imposed on the applicant. 2. Advocate for the applicant explains that the duty has been demanded on `soft waste arising in the applicant s factory. The soft waste is that waste which arises in the course of the process preparatory to spinning of .....

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..... the Tariff (as it stood before amendment) only made liable to duty waste arising in or in relation to manufacture of staple fibre, and that waste otherwise done by processing could not fall under Heading 55.03. 3. The departmental representative adopts the reasoning in the impugned order. 4. The Commissioner s order appears to rest on its finding that there is essentially no difference betwee .....

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