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TMI Blog2011 (6) TMI 480X X X X Extracts X X X X X X X X Extracts X X X X ..... se of manufacture of plastic goods, both the dutiable as well as final exempted products - when an allegation against the appellants is that they have wrongly availed the benefit of notification, the same cannot be said that they have any intention to evade duty - Appeal is disposed of - E/850/04 - - - Dated:- 30-6-2011 - Mr. Ashok Jindal, Mr. P.R. Chandrasekharan, JJ. Appearance: Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nder Notification No.89/95 for the waste and scraps of plastics, which are generated during the course of manufacture of their final products, which are dutiable. Therefore, a show-cause notice was issued on 20/09/2002 invoking the extended period of limitation and demands were confirmed along with interest and penalty. The said adjudication order was challenged before the Commissioner (Appeals), ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with an intention to evade duty. Therefore, the lower authorities has rightly invoked the extended period of limitation. 5. Heard both sides and considered their submissions. 6. We have gone through the declaration filed by the appellants and RT-12 returns wherein it has been clearly mentioned by the appellants that they have availed the benefit of Notification No.89/95 on the waste and s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also not sustainable.Therefore, penalty under Section 11AC is dropped. The matter is sent back to the adjudicating authority to quantify the demands within the normal period. It is pertinent to mention here that the appellants shall pay the interest on these demands as applicable rates. 7. The appeal is disposed of in the above manner. (Dictated in Court) - - TaxTMI - ..... X X X X Extracts X X X X X X X X Extracts X X X X
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