2002 (10) TMI 553

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... r the Appellant. Shri P.K. Jain, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. The impugned order has demanded a duty of over Rs. 21 lakhs and has imposed an equal amount of penalty. Further, there is a demand for interest also on the duty not paid. The duty demands are in respect of alleged manufacture and clearances of paper waste/broke by the appellant paper mill .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ting to paper waste and broke that the waste and broke are relatable to the conversion of paper carried out by M/s. Haryana Coated Paper Ltd. The learned Counsel has also brought to our notice the decision of this Tribunal in Sri Venkatesa Paper Boards Ltd. Ors. v. C.C.E., Trichy - 2000 (90) ECR 526 (T) that 'broke' is not liable to duty, as it is not marketable goods. He also pointed out that .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X