2004 (8) TMI 579

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...., SDR, for the Respondent. [Order]. - Heard both sides. 2. Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals). The demand is confirmed on the ground that appellants cleared the Waste Scrap of Copper more than the waste allowed by the Competent Authority. 3. The appellants are engaged in the manufacture of transistors and on the reque....

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....pper contents than wastage levels are within the permission granted by the Competent Authority. 5. The contention of the Revenue is that total wastage is allowed by the Competent authority upto the limit of 52.5% of the inputs and in the present case the appellants cleared this wastage more than this, therefore, duty was rightly demanded. 6. The Competent authority under the Depart....