2017 (10) TMI 11

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....mber ( Technical ) Mr. P. Jaya Dev, A.R. for the Appellant None for the Respondent ORDER [ Order Per : M. V. Ravindran ] This appeal is filed by the Revenue against order-in-appeal No. 06/2008 (H-III) CE dated 30.04.2008 2. None appeared on behalf of the respondent nor there is any request for adjournment. Since the appeal is of 2008, we take up the same for disposal even in the ....

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....ice on merits interalia stating that how the plastic scrap which emerges is not excisable and there is no tariff entry and it is not a distinctive marketable commodity. The adjudicating authority after following due process of law dropped the proceedings initiated by the said show-cause notice. Aggrieved by such an order, Revenue preferred an appeal before the 1st Appellate Authority taking variou....

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....cial invoices appeared to be dutiable as similar scrap was being cleared on payment of duty through Central Excise invoices. The contention of the Respondents all along has been that the scrap cleared through commercial invoices was only assorted scrap comprising of floor sweepings etc arising during the initial processing of the cable scrap. It is not the case of the department that the scrap in ....

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....ommon parlance. This argument is devoid of all logic for the simple reason that the assorted scrap cleared by the Respondents does not have any distinct identity in the parlance of trade." 4. As against such factual findings and concurrent views, we find that Revenue's appeal does not contest the findings in effective manner. The only contention raised is that any waste emerging from proces....