2015 (4) TMI 160

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....Orders Nos. 55123-55124/2014<br>Central Excise<br>Rakesh Kumar And S. K. Mohanty,JJ. For the Appellant : Shri B L Narsimhan, Adv. For the Respondent : Shri M S Negi, DR ORDER Per: Rakesh Kumar: The appellant are a 100% EOU engaged in the manufacture of Automobile parts for export. In course of manufacture of automobile parts, some metal waste is generated which is cleared into DTA o....

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....nd is not melting scrap and hence, there is no exemption from basic customs duty component. The other point of dispute is regarding the fixation of the waste norms. According to the department, the wastage norms have not been fixed by the Development Commissioner and hence, the exemption Notification no.23/03-CE, which the appellant had availed, was sought to be denied. However, according to the A....

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....11 AB/11 AA and imposed penalty of equal amount on the appellant under Section 11 AC and also penalty of Rs. 50,000/- each on Shri Praveen Garg (Finance Flead) of the appellant company. Against this order of Commissioner, these two appeals along with stay applications have been filed. 2. Heard both the sides in respect of stay applications. 3. Shri B.L. Narsimhan, Advocate, ld. Counsel for t....

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....x Finance Head may be waived for hearing of the appeals and recovery thereof may be stayed. 4. Shri M.S. Negi, the ld. Departmental Representative opposed the stay applications by reiterating the findings of the Commissioner in the impugned order. 5. We have considered the submissions from both the sides and perused the records. 6. The first issue of dispute is as to whether the scrap gen....