1998 (11) TMI 312

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....hri R.G. Seth, Advocate, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The Revenue has preferred this Appeal against the Order-in-Appeal No. GS/1333/B1/93, date 17-2-1994 rejecting the appeal filed by the Department against the Order-in-Original No. V-(Tr) 37/K-II/70/92, dated 26-3-1992. 2. Shri H.K. Jain, ld. SDR, submitted that the Respondents M/s. Gareware Plastics....

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....rvation of the Collector (Appeals) was not justified as it was clearly mentioned in first paragraph of the show cause notice that X-ray film waste was cleared without payment of duty and without following the procedure laid down under Rule 57F(4) and Rule 52A, 173B and 173C of the Central Excise Rules. The Collector (Appeals) has interpreted the show cause notice wrongly. He, further, mentioned th....

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....ked out on an average basis of 35% inputs being contained in waste. He also mentioned that this fact is apparent from Annexure to the Notification where the amount of duty has been worked out in respect of "35% of waste involved in the input". He finally submitted that the correct Notification involved was Notification No. 53/88 and not 14/92; that the availment of Modvat credit does not make the ....