2007 (4) TMI 54

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..... der No. 412/2007 - Dated:- 17-4-2007 - [Order per : P.G. Chacko, Member (J)]. - The appellants were engaged in the manufacture of printed cartons/boxes of paper board (which were charge able to duty of excise) as well as printed labels, maps, charts etc. (which were chargeable to 'nil' rate of duty) during the material period. Waste and scrap of paper board arose in the course of manufacture of .....

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..... y is against the demand of duty amounting to Rs. 21,791/-. 2. There is no representation for the appellants despite notice, nor any request of theirs for adjournment. We have considered the grounds of this appeal and heard learned SDR. 3. The case of the appellants is that the waste and scrap of paper cannot be said to have been 'manufactured' for the purpose of levy of duty of excise. No .....

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