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TMI Blog2009 (12) TMI 758X X X X Extracts X X X X X X X X Extracts X X X X ..... nd during the process of manufacturing paper and paper rolls, waste and scrap in the form of trimming and cuttings of paper arises for which there was no specific entry under the Schedule to the Central Excise Tariff Act, 1985. Appellants contended that such waste and scrap was non-excisable and they were clearing the same without payment of duty during the period April, 1995 to Mar., 2001. The De ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... their books of account for the amount demanded in the show cause notices for the financial year 2000-2001 and had charged the amount to the profit and loss account, he also observed that in respect of the demands prior to the year 2000-2001, the provision was made only in the 2000-2001, he relied on the decision of the Tribunal in the case of Shilp Gravures Limited - 2006 (206) E.L.T. 203 (Tri.-D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the duty is deposited after issue of show cause notice or after issue of adjudication order. 4. I have considered the submissions made by both the sides. Since the issue was heard at length I feel that appeal itself can be taken up for disposal. Accordingly, after allowing waiver of pre-deposit and stay petition, appeal itself is taken up for disposal. 5. In this case it is not the case of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot collected due amount from their customers. For denying refund claim for the year 2000-2001, obviously the appellants is not expected to show any evidence since in respect of past period their claim has been accepted. On this ground itself, I find that Department has no case for rejecting the claim. Regarding the decisions of the Tribunal relied upon by the Commissioner (Appeals) and learned SDR ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y High Court on payment of amount which was considered as security deposit for ensuring recovery of duty, fine and penalty which was likely to be imposed on the appellant as a consequence of adjudication. In this case also, the liability had already been incurred at the time of release of goods that too after taking the matter before the Hon ble High Court. Further, I also find that merely making ..... X X X X Extracts X X X X X X X X Extracts X X X X
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