2004 (8) TMI 579

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... [Order]. - Heard both sides. 2. Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The demand is confirmed on the ground that appellants cleared the Waste Scrap of Copper more than the waste allowed by the Competent Authority. 3. The appellants are engaged in the manufacture of transistors and on the request filed by the appellants, waste .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... re within the permission granted by the Competent Authority. 5. The contention of the Revenue is that total wastage is allowed by the Competent authority upto the limit of 52.5% of the inputs and in the present case the appellants cleared this wastage more than this, therefore, duty was rightly demanded. 6. The Competent authority under the Department of Industrial Policy and Promotion .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X