2008 (2) TMI 150

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....f equal amount has been confirmed against the appellants by the authorities below on a quantity of 21227.05 kgs., of polythene bags found to have been cleared without payment of duty.  It is against such order of the Commissioner (Appeals) the above appeal has been filed. 2.  I have heard both sides. 3.  The demand has been confirmed by holding that the quantity of 21227.05 kg....

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....tified and subsequently bags were returned to M/s. IPCL.  The adjudicating authority's finding that the percentage of scrap is very high for plastic industry cannot lead to the conclusion that the quantity shown as waste and scrap is nothing but the quantity of rejected finished goods.  The fact that the assessee has not substantiated its contention of return of rejected polythene bags t....