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TMI Blog2007 (8) TMI 626X X X X Extracts X X X X X X X X Extracts X X X X ..... ere with the findings of the Commissioner in so far as non-demand of duty on the raw materials and not taking the consequential penal action - appeal dismissed - decided against Revenue. - E/2030/2003 - A/2092/2007-WZB/AHD - Dated:- 16-8-2007 - Ms. Archana Wadhwa, Shri M. Veeraiyan, JJ. REPRESENTED BY : Shri M.M. Mathkar, JDR, for the Appellant. None, for the Respondent. [Order per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, customs duty on the inputs and excise duty on the inputs, which have gone into the manufacture of said finished goods (which are waste and rejects) are also demandable and accordingly proposed demand of duty and penal action. (d) The Commissioner vide his order referred above confirmed excise duty of Rs. 3,67,246/- and imposed a penalty of Rs. 3,67,246/- He, however, held the view that dem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... travention of the Customs Act. On the other hand, we find that the raw materials were admittedly issued for manufacture and a portion of the finished goods have been held to be rejects and waste and they were cleared in the domestic market as per the permission granted by the Development Commissioner. Under these circumstances, no case of diversion or use of the raw materials procured duty free fo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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