2004 (8) TMI 180

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..... hich has been filed by the appellants against the impugned order in original, the issue relates to excisability and duty liability of products namely Meat, Tallow/Tallow Waste, Bone and Soft, St. and Int/Head and Hooves/Brain/Neck, Hides manufactured by the appellant. The adjudicating authority has confirmed the demand in respect of these products against the appellants for the period 1-4-1999 to .....

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..... hout payment of duty, the show cause notice was served on them vide which the duty demand was raised. They even before issuance of that notice, on realising that they had earlier also wrongly cleared the goods in question without payment of duty, deposited duty amount of Rs. 27,27,841/- for the previous period. 3. Since the appellants did not dispute the excisability of the goods in question bef .....

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..... the principal Notification No. 8/97 only the finished goods and not other goods such as rejects or scrap. This contention of the Counsel in our view deserves to be accepted. The proviso appended to the principal Notification No. 8/97 through the above referred Notification No. 7/98, only enacts that nothing contained in this notification shall apply where such finished products, if manufactured a .....

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..... at while quantifying the duty amount, the statutory deduction treating price as cum duty price has not been allowed to the appellants and the same deserves to be allowed. 6. However, the arguments of the learned Counsel that confirmation of duty of Rs. 27,27,841/- is illegal as it was not raised in the show cause notice, cannot be accepted. This duty amount was deposited by the appellants before .....

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..... irmation of duty is modified in respect of Tallow Waste and Bone waste by allowing the benefit of Notification No. 8/97 referred to above. But regarding the other product in question, the impugned order confirming the duty is upheld. However, the amount of duty shall be re-quantified by treating the price as cum duty price. The appeal of the appellants stands disposed off in the above terms. .....

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