2012 (1) TMI 107

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..... Shri N. Pathak, SDR, for the Respondent. ORDER The prayer in the application is to dispense with the condition of pre-deposit of Rs. 70,558/- and penalty of identical amount imposed upon the applicant who is a manufacturer of wiring harness which are classifiable under heading 8544 30 30. The demand pertains to the end cutting of the said wire which emerged during the manufacture of the....

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....bility aspect of the product. Judgment of the Delhi High Court is on the aspect of the manufacture, when it stands observed by their Lordships that waste and scrap obtained in the course of manufacture of final product cannot be held to be emerged as a result of event of manufacture. 4. Even otherwise, we note that in any case waste and scrap arising in the appellants factory would not pri....