2016 (6) TMI 1088

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....llant: Shri V.Swaminathan, Advocate For the Respondent: Ms.Kanu Verma, JCDR ORDER Per: SULEKHA BEEVI C.S. The issue that arises for consideration is whether appellant is liable to pay duty on waste removed by appellant as floor sweepings. 2. The appellants are engaged in the manufacture of BOPP films. The allegation leveled against the appellants is that during the period 1.09.1999 ....

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....se duty on the waste, scrap and parings of plastic waste falling under heading 39.15. The learned counsel adverted to the statement enclosed alongwith the appeal indicating the quantum of waste generated during the period covered by the show cause notice. It is seen therein that for the period 1999-2000 the appellant has paid excise duty of Rs. 42,917/- on waste valued at Rs. 18,8848.48/-. In the ....

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.... 4. On perusal of records, in the impugned order, the Commissioner (Appeals) has confirmed the order observing that the appellants have only contested the value of the floor sweepings calculated and have accepted the duty liability and therefore are liable to pay the duty. This is factually wrong. The appellant have filed detailed reply denying the liability to pay duty. It is seen that there is....