2006 (7) TMI 393

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....Appellant. Shri S.G. Dewalwar, DR, for the Respondent. [Order per : S.S. Sekhon, Member (T)].-  Appellant is an 100% EOU. They were issued a Show cause notice dt. 24-10-03 alleging that during the period June 2000 to March 2003 imported chemicals and heat shrinking tubes imported for the use in manufacture of export products i.e accessories for cable joining kits, resulted in certain....

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....r the permission of destruction vide letters addressed to the Assistant Commissioner and Development Commissioner in-charge of EOU much earlier to the present notice and due to huge accumulation of such waste in the factory creating a hazard to environment and working, they made repeated request for permitting destruction. However, the Assistant Commissioner ignoring these pleas confirmed the dema....

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....oner to fix norms was not to be upheld since the records did not indicate that the Board of Approvals had approved such ad hoc fixation arrived by the Development Commissioner. Therefore it was held the provisions of Para 6-8(e) of EXIM Policy 2002-07 would be applicable and duty will not be payable if the goods were destroyed with the permission and he did not rely upon the letter dated 31-8-04 o....

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....g or packaging would be not liable to any duty if such material is destroyed outside or inside the unit. In the present case the Commissioner has issued necessary directions to the Assistant Commissioner as regards the destruction. The Assistant Commissioner has not found that the material so generated is not waste and/or scrap is remnant. There is no allegation of the raw material having been rem....