2009 (1) TMI 575

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....K. Sharma, JDR, for the Respondent. [Order]. -  Head both sides. 2. Smt. Sanyukta Gupta, ld. Advocate appearing for the appellants states that the impugned order has been passed by the Lower Appellate authority setting aside the duty demand and reducing the penalty from Rs. 16,14,885/- to Rs. 50,000/-. The Lower Appellate authority has held that in regard to the finished goods m....

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.... do not have any specific provision with regard to return of wastes/scrap. She also says that there are precedent decisions holding that wastes and scraps are not finished goods. In view of the fact that Rule 4(6) does not apply to clearance of wastes and scrap, the appellants cannot be penalized for not taking permission for clearance of the same on payment of duty. 3. Heard the ld. D.R. ....