2013 (1) TMI 221

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....     Per : Mr. M.V. Ravindran;   This stay petition is filed for the waiver of pre-deposit of duty of Rs.2,37,90,967/- along with equivalent amount of penalty and interest thereof.   2. The above said amount has been confirmed by the adjudicating authority as central excise duty liability on the appellant holding that the waste & scrap cleared by the appellant ar....

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.... and submit that these annexures were produced before the adjudicating authority to demonstrate that the scrap which was cleared was of various different categories and did not include any items sold as waste & scrap of a capital goods. It is his submission that these annexures were not considered by the adjudicating authority in a proper perspective and has given a finding that the appellant has ....

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....atement given by the responsible person of the appellant wherein they have stated that they did not have any system of storing the waste separately. It is also his submission that in the case of GNFC Ltd. Vs. UIO - 2007 (214) ELT A023 (S.C.), Hon ble High Court of Gujarat as well as the Hon ble Apex Court, in an identical issue of waste & scrap of capital goods and duty liability thereon, held tha....

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....re 1 to 6 which were given to him during the course of personal hearing. In view of this, we are of the opinion that the issue needs to be reconsidered by the adjudicating authority. Accordingly, without expressing any opinion on the merits of the case, keeping all the issues open, we set aside the impugned order and remand the matter back to the adjudicating authority to reconsider the issue afre....