1989 (10) TMI 164

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....spondent. [Order per : Joyti Balasundaram, Member (J)].  - The above appeal has been filed against the order of the Collector of Central Excise dated 26-9-1988 confiscating HDPE circular bag waste and HDPE laminated fabric waste imposing Central Excise duty on the above-mentioned items and imposing a penalty. 2. As the Central Excise Department was of the view that the appellants suppresse....

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....and have claimed that they have maintained private records in this regard. First of all, they have not intimated to the Department anything about the waste material obtained during the course of manufacture and the department was also not aware of such a fact and as such the department has not issued any directions. The waste material is generated during the course of manufacture of excisable good....

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....of proper accommodation and the movements are recorded in their private register i.e. waste Movement Register and wanted to auction the said goods at a later date with due intimation to the department. I find that the goods have been removed from their factory premises on several occasions and huge quantity have also been disposed off and there has been no occasion where they have done so with pri....

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....same without accounting in Central Excise statutory records with an intent to evade payment of Central Excise duty. Under the circumstances I hold that the allegations made in the show cause notice against M/s. Kamath Packaging Pvt. Ltd., Doddabidarakallu stands proved and HDPE circular bag waste and HDPE laminated fabric waste and dutiable and the seized goods are liable for confiscation." 3. We....