2006 (1) TMI 347

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..... S/Shri R.D. Soni and M.S. Shyad, Advocates, for the Respondent. [Order]. - Heard both sides and perused the case records. The applicant Commissioner has filed two appeals against two orders-in-appeal passed by two different Commissioners (Appeals). It is the case of the respondents that they received certain inputs for use in the manufacture of Television sets. Some of them were not use....

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....dents, the Commissioners (Appeals) has passed the impugned order in the case of Appeal No. E/824/04 holding that duty has been paid earlier on 1-5-1996. He has only confirmed smaller amounts of duty demand of Rs. 28,980/- on scrap, and Rs. 40,918/- and Rs. 80,396/- on goods not co-related with the earlier clearances and the respondents have not come in appeal against such confirmation. 3. ....

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....g in the nature of unserviceable inputs and obsolete materials cannot be given the benefit under the Rule 57D, which is applicable to waste and scrap arising in the course of manufacture of finished goods. 5. Hence, I am of the view that the respondents are liable to pay Rs. 7,44,032/- as quantified by the original authority in respect of Appeal No. E/2135/04. However, considering the fact....