9911796707
TMI Blog2008 (2) TMI 237X X X X Extracts X X X X X X X X Extracts X X X X ..... ndent. [Order per: M. Veeraiyan, Member (T)]. - Appeal No. E/1958/03 is by the Department against the order of the Commissioner No. 12/Dem/2002 dt. 16-4-2002. Cross-objection No.E/CO.258/03 is by the respondent in connection with the said appeal. 2. Heard the learned DR for the Department. None appeared for the party. 3. The relevant facts, in brief, are as follows: (a) M/s. Wagad Synthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uty on the in puts, which have gone into the manufacture of the said finished goods (which are waste and rejects) are also demandable and accordingly proposed demand of duty and penal action. (e) The Commissioner vide his order referred above confirmed excise duty of Rs. 4,20,015/- on the waste and rejects as finished products and imposed penalty of Rs. 4,20,000/-. (f) The Department has come up ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat the value of deemed export clearances should be taken for the purpose of determining the eligibility of 50% of the FOB value of the export and the appellant should be permitted to clear in the DTA on payment of duties at applicable rates. 5. As regards the Department's appeal relating to the demand of duty on the inputs, which have gone into manufacture of waste and rejects, he submits that t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ls procured duty free for a purpose other than intended purpose, has been made out. Therefore, no valid grounds have been adduced to interfere with the findings of the Commissioner in so far as non-demand of duty on the raw materials and not taking the consequential penal action. 6. In the light of the above, the clearance of rejects and wastes are within the permissible limit of 50% of the expor ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
