2004 (12) TMI 460

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..... Order per : T.K. Jayaraman, Member (T)]. This is an appeal filed against the Order-in-Appeal No. 28/2002, dated 20-3-2002 passed by the Commissioner of Customs (Appeals), Cochin. 2. The appellant was functioning in Cochin Export Processing Zone (CEPZ), Cochin and the imports made by the appellant s unit were covered by the exemption Notification No. 256/87-Cus., dated 2-7-1987 by which spe .....

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..... ng any wastage. The appellant is aggrieved over the fact that even though they could not achieve full value of addition, the fact remains that they have attained value addition of 12.75%. They prayed that they may be given proportionate allowance of wastage. The Commissioner (Appeals) observed that there is nothing in the policy providing allowance of proportionate wastage. He has upheld the order .....

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..... ion and only the small short fall. For this they should not be penalized. Since non-fulfilment of value addition is not due to any leviable action on their part, no penalty under Customs Act should be levied. 5. The learned JDR contended that there is no provision to allow proportionate wastage. 6. We have gone through the rival contentions. It is the fact that the appellants had achieved a va .....

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