9911796707
TMI Blog1996 (8) TMI 553X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner of Central Excise (Appeals) Chandigarh. The brief facts are that in two appeals No. 5470 and 5472/92, the department has demanded duty on the quantity of 3281 crates of aerated water on the ground that there was an excess wastage of the input crown cork. The department says that the normal wastage permissible is 1% where as the actual wastage was found to be 1.97 per cent and on the excess ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the orders of the Assistant Commissioner reviewed under provisions of Section 35E(2) Central Excise and Salt Act, 1944 and filed the appeals and directed the Assistant Commissioner to file appeals before the Commissioner (Appeals) for the purpose. The Commissioner (Appeals) in the common impugned order had dismissed the appeal on the ground that there was no proper authorisation enclosed with the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y as would correspond with the quantity of crown corks which are held to have been not accounted for is not supported by any fact or established by any inquiry with regard to the procurement and utilisation of other materials required for the product and clearance of the final product without payment of duty. The Tribunal observed that it is an acceptable position that crown corks do got damaged d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... when damaged or rendered unfit for use during the manufacture of the final product will constitute waste which no doubt, may comprise of a part of the total quantity of the particular duty paid input received by the manufacturer. Following this decision, which is applicable to the facts of these cases, the demand on this quantity of crown corks is also not sustainable. Therefore even on merits the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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