2008 (10) TMI 430

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....ng the Orders-in-Original passed by the Dy. Commissioner of Central Excise (Divisions-I), Panaji, Goa/Joint Commissioner, Central Excise and Customs, Panaji, Goa listed in Column (4) : TABLE Sr. No. Appeal No. Applicants Order-in-Original No. & date Order-in-Appeal No. & date Amount of duty (Rs.) Amount of penalty (Rs.) (1) (2) (3) (4) (5) (6) (7) (i) C/564/08 GKB Vision Ltd. DC CX (Div-I) 6/ 2007-08 dt. 30-5-07 CEX/GOA/ CEX/MP/12&13/2008 dt. 28-2-08. 17,404/- + interest 17,404/- (ii) C/565/08 GKB Ophthalmic Ltd. DC CX (Div-I) 5/ 2007-08 dt. 30-5-07 -Do- 83,781/- + interest 83,781/- (iii) C/566/08 GKB Vision Ltd. 24 &25/ JC/GOA/ ....

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....almic blanks could be allowed by way of breakages, wastages and rejects. It was ascertained that duty of customs foregone in respect of such breakages, wastages and rejects, generated during the course of manufacturing process by the applicants is beyond the permissible limit of 9.09%. The availment of the exemption under the aforesaid two Notifications viz the Notification No. 53/1997-Cus. dated 3-6-1997 and the Notification No. 52/2003-Cus. dated 31-3-2003, was subject to following the prescription of the limit under the Input-Output norms as part of the conditions of the EXIM Policy, as noted above. 4. We note that the impugned demands have been raised after discussions with the Joint Development Commissioner. Relevant extracts o....