2016 (2) TMI 253

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....e For the Respondent : Shri H.M. Dixit, Assistant Commissioner (AR) ORDER PER: S.S. GARG The present appeal is directed against order-in-appeal No. CPA/60/M-IV/06 dated 2.11.2006 passed by Commissioner of Central Excise (Appeals), Mumbai-I, upholding the order-in-original. 2. Briefly the facts are that the appellant is engaged in the manufacture of cigarettes and cut tobacco falling....

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....re not manufacturing waste/scrap and they are not liable to pay duty and that this issue has already been covered in their favour by the decision of the Tribunal in the case of International Tobacco Co. Ltd. vs. CCE, Ghaziabad reported in 2004 (165) ELT 314 (Tri.-Del.)  The learned adjudicating authority confirmed the demand of excise duty of Rs. 1,84,217/- against the appellant and also impo....

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....ince the waste and scrap are generated during the manufacturing of cigarettes, therefore the duty is payable on such waste.  The learned counsel also placed reliance on the following decisions:- (i) CCE vs. West Coast Industrial Gases Ltd. reported in 2003 (155) ELT 11 (SC); (ii) CCE vs. ITC Ltd. reported in 2008 (221) ELT 543 (Tri.-Kolkata); (iii) CCE vs. VST Indus....

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.... The Revenue has also not been able to establish as to how the said decisions are not applicable in the present case.  In this regard, we wish to reproduce para 4 of the judgment in the case of International Tobacco Co. Ltd. (supra), where the Tribunal has observed as under:-  "4. We have considered the submissions of both the sides. There is force in the submissions of the lear....