9911796707
TMI Blog2002 (7) TMI 643X X X X Extracts X X X X X X X X Extracts X X X X ..... ) (Oral)]. In this appeal filed by the assessee, the question raised by them in the memorandum of appeal is whether the waste and scrap of paper, generated in the course of manufacture of paper, paper board, printed board, articles of printed board, etc., during the material period could be treated as excisable goods or not. 2. Heard both sides. 3. Today it is fairly conceded by ld. Coun ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Ltd. - 2002 (141) E.L.T. 3 (S.C.). 4. Ld. DR, on the other hand, submits that at no stage of the litigation has the party raised the claim for abatement of duty under Section 4(4)(d)(ii) ibid. He points out that there is no such claim in the present appeal either. In his rejoinder, ld. Counsel submits that the plea for the benefit is a legal plea and can be raised at any stage of the proceeding ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as a normal whole sale price and, in determining the value on which excise duty is payable, the element of excise duty, which must be regarded as having been incorporated in the sale price, must be excluded. This decision of the Apex Court pertaining to waste and scrap is squarely applicable to the instant case. The counsel has claimed only the benefit of a legal provision, which is permissible at ..... X X X X Extracts X X X X X X X X Extracts X X X X
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