9911796707
TMI Blog2012 (5) TMI 543X X X X Extracts X X X X X X X X Extracts X X X X ..... nded - Held that:- As followed by the decision in assessee's own previous case [2010 (1) TMI 1105 - CESTAT AHMEDABAD] procedure followed by the respondent for payment of duty is correct. The appeal filed by the Revenue is on the ground that this order has not been accepted and an appeal has been filed. Since the issue was considered in detail by this Tribunal and the issue involved in the present ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tory under the provisions of Rule 16(1) of the Central Excise Rules, 2002. In the remaking process the respondents scrapped some quantity of rejected BOPP films by cutting and without subjecting to any process cleared the said scrapped goods for further making of granules and cleared the granules at NIL rate of duty under Notification No. 4/2006-CE dated 1.3.06 as amended. Further the said scrappe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riate Excise duty payable thereon as per the provisions of Rule 16(2) of Central Excise Rules, 2002. 2. Proceedings were initiated which has culminated in the order wherein the Commissioner (Appeals) has taken a view that the procedure followed by the respondent for payment of duty on scrap is correct. 3. Heard both the sides. It was pointed out that in the respondent s own case, the very same ..... X X X X Extracts X X X X X X X X Extracts X X X X
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