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TMI Blog2006 (2) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... pellant. Shri N.V.B. Nair, JDR, for the Respondent. [Order]. - This appeal is against following finding of the ld. Commissioner. It is further seen that the Adjudicating Authority has confirmed the demands in respect of Miscellaneous and other incomes on the ground that the appellant had not put before him any evidence to rely on their submission. According to him, it is an income earned by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellants had not disclosed to the department about the facts that the Miscellaneous and other incomes shown in the balance sheet has been realised on account of sale of waste and scrap. This vital information was suppressed from the department, on account of which Central Excise duty was not paid. Further, mere existence of miscellaneous and other income in the balance sheet cannot be a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f waste and scrap cleared by them and some to the manufacture out of inputs. The duty demands on these items sold as scrap which merged from sale of empty drums, sale of kathi, sale of plastic scrap, sale of burnt oil, were dropped except the demands based on miscellaneous income shown. 2. The appellants have produced invoices to show that miscellaneous income was for sale of diverse entitie ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of manufacture and, therefore, it is essential that the product sought to be subjected to excise duty should have gone though the process of manufacture. Cinder cannot be said to have gone through any process of manufacture, therefore, it cannot be subjected to levy of excise duty." Since the entities on which duties have been recovered are not emerging otherwise then skilful manipulation of raw ..... X X X X Extracts X X X X X X X X Extracts X X X X
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