2001 (12) TMI 590

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....Bhowmik, JDR, for the Respondent. [Order]. - The prayer in the application is for dispensing with the condition of duty amount of Rs. 35,796/- (Rupees thirty-five thousand seven hundred ninety-six) and penalty of Rs. 93,912/- (Rupees ninety-three thousand nine-hundred twelve). 2. Shri P.K. Das, ld. Adv. appearing for the appellant submits that the total duty confirmed by the authorit....

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..... Shri Bhowmik, ld. JDR counters the above arguments and submits that the applicability of Rule 57D is dependent upon the facts of each and every case and the same covers the routine and normal wastage occurring during the course of manufacture of the final product. In the instant case the breakage of bottles is as high as 65% to 70%. The appellants have also claimed the breakage loss which h....

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....al view on the above contention can only be taken at the time of disposal of the appeal. Accordingly taking into consideration the above facts and circumstances I direct the applicant-appellant to debit another amount of Rs. 30,000/-(rupees thirty thousand) from their RG-23A part-II records. In case of non-availability of credit the appellant would deposit the same in cash. The above deposit shoul....