2008 (3) TMI 717

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....r the Respondent. ORDER [Order per : Archana Wadhwa, Member (J)]. - Both the appeals by the Revenue against the orders of Commissioner are being disposed of by a common order as the issue involved is identical. 2. Vide his impugned orders, Commissioner has dropped the demand of duty on the imported raw materials used in the manufacture of goods/wastes/ rejects by observing that though the ....

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....er hand, we find that the raw materials were admittedly issued for manufacture and a portion of the finished goods have been held to be rejects and waste and they were cleared in the domestic market as per the permission granted by the Development Commissioner. Under these circumstances, no case of diversion or use of the raw materials procured duty free for a purpose other than intended purpose, ....