9911796707
TMI Blog2008 (4) TMI 312X X X X Extracts X X X X X X X X Extracts X X X X ..... d as such proportionate customs duty apportionate to the inputs used in the generation of excess wastage is required to be recovered from the appellant. - there are no norms laid clown in the Notification No. 53/97-Cus. as regards wastage. The only requirement is that such wastage should be cleared on payment of duty. Admittedly, the appellants have cleared the same on appropriate payment of Centr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt of appropriate duty. The dispute in the present appeal relates to the excess production of wastage during the manufacture. The adjudicating authority has confirmed the demand of duty of Customs to the extent of Rs. 34,35,845/- leviable proportionately on that part of quantum of raw material, which stand utilized in the excess generation of wastage. He has also confiscated the polyester yarn wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation No. 53/97-Cus., does not lay any norms or restriction for generation of wastage and Para 7 of the notification expressly allow the benefit once the wastage, being an excisable goods, is cleared on payment of full duty. There is no dispute that the entire wastage so generated was cleared by them on payment of duty. Notification contemplates the demand of customs duty only if the wastage is no ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same on appropriate payment of Central Excise duty. It is not the Revenue's case that such excess generation of wastage is a modus operandi adopted by the assessee to otherwise divert the raw material or final product in the open market. When generation of wastage is not otherwise being doubted by Revenue to deny the benefit of notification, on the sole ground that the same is more than the laid d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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