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of Duty demand of Rs.15,19,610/- confirmed. Original demand of Rs.2,54,01,776/- not accepted. Appellant failed to counter Commissioner's observations on Annexures II, III, and VI with evidence. Duty payable on waste/scrap even if generated from duty-paid raw material. Benefit of Notification No.2/95-CE denied for clandestine removals beyond permissible limits. Demand of Rs.30,39,220/- confirmed. Departmental appeal partially allowed, denying Notification benefit. Matter remanded to re-determine duty, extend Section 11AC(d) benefit for reduced penalty if duty, interest paid within stipulated time. Revenue's appeal remanded, opportunity of hearing to appellant.
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