2012 (5) TMI 295

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....A.K. Prabhakar, JDR, for the Respondent. [Order]. - Both the assessee and the Revenue have filed against two separate impugned orders. As the issue involved in both the cases is common, therefore, both the appeals are taken up together for disposal. 2. The facts of the case are that the appellants are manufacturer of yarn. During the course of manufacture, they used inputs in corruga....

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....scrap. Therefore, two show-cause notices were issued. 3. In appeal No. E/1010/09, the adjudicating authority dropped the demand against which the Revenue filed the appeal before the Commissioner (Appeals), who set aside the adjudication order and confirmed the demand as per show-cause notice. Aggrieved by the order of the Commissioner (Appeals), the assessee is before me. 4. In app....

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..... Wipro Ltd. reported in 2002 (150) E.L.T. 249 (T) which has been affirmed by the Hon'ble Supreme Court in 2003 (154) E.L.T. A175 (S.C.). She also relied on the decision of this Tribunal in their own case vide Order No. A/1534/WZB/ 2005/C-II, dated 6-6-2005 [2005 (190) E.L.T. 431 (Tri.)]. 6. On the other hand, Shri A.K. Prabhakar, learned DR appeared on behalf of the Revenue and submitted ....

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....s, plastic bags, paper tubes, craft paper/boxes which have been cleared by the assessee without payment of duty. 9. The learned Advocate has contended that all these waste has arisen on procurement of the raw materials and as per Board's Circular dated 6-6-2003, the assessee is not required to pay the duty on such waste and scrap. I do also agree with the contention of the learned Advocate....