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TMI Blog2017 (6) TMI 42X X X X Extracts X X X X X X X X Extracts X X X X ..... /01/2006 Appeal No.14 CE/06, which is in conformity with the view expressed by the Board vide the clarification dated 9th May, 2006, the appellant assessee have rightly paid Central excise duty on the finished products and have rightly paid Customs duty on the waste and scrap generated in the course of manufacture, cleared in DTA - appeal allowed - decided in favor of assessee. X X X X Extracts X X X X X X X X Extracts X X X X ..... enue felt that the appellant should have paid Customs duty and not the Central Excise duty. The details of the show cause notices are as follows:- Sl. No. Show Cause Notice Nos. & Date Amount of duty 1. PF/Saw Pipes/Kosi/03/1336 dt. 04.09.03 Rs.1,85,751/- 2. PF/Saw Pipes/Kosi/03/1338 dt. 04.09.03 Rs.1,25,785/- 3. PF/Saw Pipes/Kosi/03/1340 dt. 04.09.03 Rs.38,734/- TOTAL Rs.3,50,270/- 4. Aforementioned show cause notices were adjudicated vide Order-In-Original dated 08th February, 2005 by the Additional Commissioner, Lucknow, who was pleased to confirm, total demand of ₹ 3,50,270/- under Section 28 (2) of the Customs Act, with interest and further penalty of ₹ 10,000/- was imposed under Section 117 of the Customs Ac ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mmediately, after the completion of the bond manufacturing, on payment of Customs duty calculated as per Sub-section 2 of Section 65 of the Customs Act and nothing has been stated specific that Customs duty will be paid on the value of steel plates contained in waste/scrap and not on value of scrap/waste, as if it had been imported into India in that form. Accordingly, learned Commissioner (Appeals) held that the demand of Customs duty on the value of steel plates and connectors contained in the waste/scrap is not sustainable and the appellants have correctly paid the duty of Customs, as applicable on waste and scrap, as if it had been imported into India as waste/scrap, both in terms of the two public notices as well as in terms and condit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has relied on the impugned orders. But at the same time states that in view of the clarification by the CBEC the same is to be followed, and decision taken accordingly. 8. Accordingly, in view of the findings of the learned Commissioner (Appeals) being order dated 31/01/2006 Appeal No.14-CE/06, which is in conformity with the view expressed by the Board vide the clarification dated 9th May, 2006 I hold that the appellant assessee have rightly paid Central excise duty on the finished products and have rightly paid Customs duty on the waste and scrap generated in the course of manufacture, cleared in DTA. In this view of the matter, the show cause notices are not tenable. 9. Similarly in the assessee's appeal, I notice that vide show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X
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