2016 (7) TMI 85

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.... MEMBER (TECHNICAL) For the Petitioner : Ms. Rinki Arora, Advocate For the Respondent : Shri R. K. Grover, DR ORDER PER: ARCHANA WADHWA: Both the appeals are being disposed of by a common order as they arise from the same impugned order passed by the authorities below. Facts of the case in brief are that the appellant is engaged in the manufacture of LPG cylinder, S.C. Valve and reg....

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....hich was cleared without any invoice. 2. On the above basis, proceedings were initiated by way of issuance of show cause notice dated 30.08.2006 proposing demand of duty amounting to Rs. 57,950/-, alleging clandestine removal of the waste generated during the period October, 2005 to January, 2006. The notice also proposed confirmation of interest and imposition of penalty on both the appellants....

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....g therein that the same was scrap of packing material. Such scrap, in terms of the Hon'ble Supreme Court decision in the case of CCE, vs. West Coast Industrial Gases Ltd. - 2003 (155) ELT 11 (S.C.) is not excisable. They also contended that wherever waste and scrap was generated in their factory during the course of manufacture of their final product, the same was cleared on payment of duty, after....

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.... of the final product and stands cleared by them clandestinely. The said statement, as per the settled law cannot be made the sole basis for confirming the allegations of clandestine removal. The Revenue has not made any further investigation to find out as to when the said goods were cleared and to whom it was cleared. There is nothing on record to show that who is the ultimate buyer of the same.....