2018 (8) TMI 1441

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..... nces under Notification No. 08/2003, the value of exempted goods under Notification 05/2006 should not be included - decided against appellant. Demand of duty on the waste and scrap - Held that:- The First Appellate Authority has not remanded the matter for coming to a conclusion considering various submissions of the assessee - In our considered view, in the facts and circumstances of this cas .....

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..... lso regarding duty on waste and scrape generated during the manufacturing of foot wears. 4. Both sides agree that the main issue is no more res integra. In the appellant s own case, this Bench has rejected the contentions of appellant that for calculating the aggregate value of clearances under Notification No. 08/2003, the value of exempted goods under Notification 05/2006 should not be includ .....

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..... nted out by the Learned Consultant that on the same issue earlier orders of the Tribunal in the appellant s own case are setting aside the penalties are imposed. We do not find any reason to deviate from such a view already taken. Accordingly, the penalty imposed by the Lower Authorities in this case is set aside. As regards the demand of duty on the waste and scrap, we do find that the First Appe .....

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