9911796707
TMI Blog2015 (4) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... order denying the basic customs duty exemption under notification no.21/2002-Cus (Sl.No.332) for the purpose of calculation of duty payable in respect of the DTA clearances of scrap in terms to proviso to Section 3(1) of the Central Excise Act, 1944 is not correct. As regards the denial of exemption notification no.23/03-Cus [sic:- notification no.23/03 CE] the only ground adopted by the department is that the scrap generation norms have not been provided but this stand also prima facie is not correct in view of the letter dated 26.05.2010 of the DGFT addressed to the appellant company. - impugned order is not correct and as such, the appellant have strong prima facie case in their favour. - The requirement of pre-deposit of duty deman ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... being sold into DTA and is not melting scrap and hence, there is no exemption from basic customs duty component. The other point of dispute is regarding the fixation of the waste norms. According to the department, the wastage norms have not been fixed by the Development Commissioner and hence, the exemption Notification no.23/03-CE, which the appellant had availed, was sought to be denied. However, according to the Appellant the input/output norms as well as scrap generation norms have been finalized by the Development Commissioner in the year 2010 vide letter dated 26.05.2010. The department on the basis that the scrap being cleared into DTA the appellant is not eligible For basic custom duty exemption under notification no.21/2002-CE and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... avour and hence, the requirement of pre-deposit of duty demand, interest and penalty by the appellant company and the requirement of pre-deposit of penalty by Shri Praveen Garg, Ex Finance Head may be waived for hearing of the appeals and recovery thereof may be stayed. 4. Shri M.S. Negi, the ld. Departmental Representative opposed the stay applications by reiterating the findings of the Commissioner in the impugned order. 5. We have considered the submissions from both the sides and perused the records. 6. The first issue of dispute is as to whether the scrap generated in the appellant's unit and cleared into DTA is eligible for basic customs duty exemption under notification no.21/2002-Cus (Sl.No.332). This exemption notifica ..... X X X X Extracts X X X X X X X X Extracts X X X X
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