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TMI Blog2017 (3) TMI 998X X X X Extracts X X X X X X X X Extracts X X X X ..... 1-3-2017 - Shri Ramesh Nair, Member (Judicial) Shri C.J. Mathew, Member (Technical) Appearance: Shri Rajesh Ostwal, Advocate for the Appellant. Shri Ashutosh Nath, Asst. Commissioner (AR) for the Responden. Per: Ramesh Nair: The brief facts of the case are that the appellants are engaged in the manufacture of x-ray films and photographic paper falling under Chapter 37 of Central Excise Tariff Act, 1985. The appellants were issued five show-cause notices vide which it was alleged that they cleared coated film waste arising during the course of manufacture of x-ray films without payment of central excise duty. Since the said waste and scrap arises out of the manufacture of x-ray films it is classifiable under CTH ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... x-ray films. As regards other two show-cause notices dated and 04.04.1995 and 01.01.1998 he submits that the excise duty was rightly computed by the adjudicating authority taking the price of ₹ 15 per kg. which is a transaction values Neither there is a charge in the show-cause notice nor any evidence to show that the appellant have collected any amount over and above ₹ 15 per kg. in respect of sale of waste x-ray films. Therefore the duty calculated on a price of ₹ 15 per kg. by the adjudicating authority is in consonance to Section 4(1)(a) of the Central Excise Act, He submits that the review of the original order was made only on the basis of the Tribunal's order in the appellant's own case reported as CCE vs ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ELT 517. 4. have carefully considered the submissions made by both sides, I find that as regards the first three show-cause notices dated 25.01.1993, 25.10.1994 and 10.03.1994 the demand of excise duty taking value of ₹ 280 per kg. is sustainable for the reason that these show-cause notices proposed to deny the cenvat credit in respect of input contained in the waste x-ray films. Therefore the confirmation of demand of excise duty on the value of waste x-ray films taking the price of ₹ 280 per kg. is not beyond the scope of show-cause notice. However, the appellant did not dispute the demand of excise duty calculated by the original authority taking price of ₹ 15 per kg. but the demand over and above the said amoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
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