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TMI Blog2013 (1) TMI 221X X X X Extracts X X X X X X X X Extracts X X X X ..... tic bags etc. and did not include any items of a capital goods thus the issue needs to be appreciated by the adjudicating authority again as adjudicating authority has not considered the details given in annexure 1 to 6 given to him during the course of personal hearing. - E/747/12 - - - Dated:- 11-12-2012 - Mr. M.V. Ravindran And Mr. B.S.V. Murthy, JJ. Appellant by : Shri Willi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of appellant would draw our attention to the show cause notice and the order in original. It is his submission that the duty demand has been raised and confirmed against the appellant on the ground that the appellant had cleared waste scrap arising out of the capital goods under the provisions of Rule 3(5A) of the Central Excise Rules, 2004. He would draw our attention to annexure 1 to 6 attach ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t is his submission that the issue in this case is covered by the decision of the Tribunal in the case of Shriram Alkali Chemicals, final order No.A/1300-1301/WZB/AHD/10 dated 25.08.10 and Shree Ganesh Khand Udyog Sahakari Mandali Ltd., final order No.A/1152 1153/WZB/AHD/09 dated 29.05.09. 7. Ld. D.R. on the other hand while reiterating the findings of the adjudicating authority submits that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e been given by the appellant from annexures 1 to 6 attached to the appeal memoranda. On perusal of the said annexures, we find that there are many items cleared as waste like used empty oil cans/drums, electric wires, plastic bags etc. In our view the issue needs to be appreciated by the adjudicating authority again as we find that the adjudicating authority has not considered the details given i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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