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TMI Blog2007 (3) TMI 53X X X X Extracts X X X X X X X X Extracts X X X X ..... enalty not sustainable - Appeal Nos.E/1804/2002 and E/736/2003 - Final Order Nos. A/595 & 596/2007-WZB/AHD - Dated:- 14-3-2007 - [Order per: M. Veeraiyan, Member (T)]. - These two appeals are against the order of the Commissioner No. 07/Dem/2002, dated 18-2-2002. M/s. Mahalaxmi Exports is the appellant in Appeal No. E/1802/02 and the department is the appellant in Appeal No. E/736/03. 2. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of waste and rejects cleared in the domestic market, excise duty is payable as finished product and in addition, customs duty on the inputs and excise duty on the inputs, which have gone into the manufacture of said finished goods (which are waste and rejects) are also demandable and accordingly proposed demand of duty and penal action. (e) The Commissioner vide his order referred ab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... considered the grounds of appeal in both the appeals and also the submission by the learned SDR On the demand of duty on the finished goods, the learned SDR submits that confirmation of duty by the Commissioner is in order and he relies on the decision of the Tribunal in the case of Sanju Silk Mills Pvt. Ltd. v. CCE reported in 2004 (163) E.L.T. 217 (Tri.-Mum.). This submission is acceptable 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t as per the permission granted by the Development Commissioner. Under these circumstances, no case of diversion or use of the raw materials procured duty free for a purpose other than intended purpose, has been made out. Therefore, no valid grounds have been adduced to interfere with the findings of the Commissioner in so far as non-demand of duty on the raw materials and not taking the consequen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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