TMI Blog2013 (11) TMI 440X X X X Extracts X X X X X X X X Extracts X X X X ..... d through the said RTO - the adjudicating authority has referred to certain discrepancies in the use of the Truck numbers in the invoices, leading to doubt that the said Trucks were not used for carrying waste - the duty confirmed on the ground that it reflected shortage of manganese ore in the IT returns, which actually stands used by them for the manufacture of their final product and clearance ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nto silicon manganese alloy wastage arises at various stages. The appellants are selling the said wastage under the cover of invoices and the said wastage is used for land filling purposes. 3. The Revenue s case is that the said wastage was not actually wastage sold by them but was the final product. For the said allegations, they have referred to the reports of the RTO which are to the effect t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lly have not established, as to how the manganese ore, after having been received by them, were found to be short. 5. Ld. Advocate Shri Balbir Singh appearing for the appellant apart from arguing the matter on merits, fairly makes an offer to deposit 10% of the duty as condition of hearing of his appeal. 6. Ld. DR Shri Sanjay appearing for the Revenue accepts the above offer. We, accordingly, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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