9911796707
TMI Blog2003 (8) TMI 429X X X X Extracts X X X X X X X X Extracts X X X X ..... of pre-deposit of duty and penalty, I take up the appeal itself with the consent of both the sides. The dispute in the present appeal relates to the waste and copper scrap generated in the appellants factory during the course of manufacture of their final product. Such waste and scrap was cleared by the appellants under the provisions of erstwhile Rule 57F(2) to their job workers for conversion i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llants have not entered such waste and scrap in their RG 1 Register confirmed the demand of duty of Rs. 22,877.01 and imposed penalty of an identical amount. 2. On appeal against the above order, the Commissioner (Appeals) accepted the appellants stand on the legal point that they were entitled to clear the waste and scrap under Rule 57F(2), as per the law laid down by the Larger Bench of the T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... crap and received the intermediate goods. In the circumstances, the observation made by the lower authorities that they have not maintained any RG I Register and have not produced any documentary evidence to show that the intermediate product from their job workers was received by them is not factually correct. Shri Das also clarifies that there was no requirement to maintain the RG I Register ina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rectness of the records or to observe that the appellants have not been able to substantiate their stand of having sent waste and scrap to their job workers and having received the goods back from them. There is no dispute about the legal position which has been settled in favour of the appellants by the Larger Bench of the Tribunal. In the circumstances, I set aside the impugned order and allow t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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