2018 (1) TMI 958

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....ent ORDER Per: Anil Choudhary The issue in this appeal is whether the appellant was liable to pay duty on clearance of waste and scrap. 2. The facts in brief are that the appellant is a manufacturer of Audio Cassettes, CD and CDR. In the course of manufacture some waste and scrap of plastic is generated falling under Chapter Heading 3915 of CETA. The said goods as per Revenue, with eff....

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....t and capable of being sold for concession would be excisable goods and chargeable to payment of excise duty. It also appeared that the appellant had exported one such consignment of waste and scrap to a buyer in Hong Kong vide ARE-1 dated 9^th February, 2010. On being directed by the Superintendent vide letter dated 12/11/2009 to work out the amount of duty on the waste and scrap removed and to d....

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....und.  4. The appellant is absent in spite of notice. The counsel for the appellant on record Mr. Lakshmi Kumaran have informed that they have instructions not to appear in the matter. Under the circumstances of the notice as served the appeal is taken up for disposal ex parte. 5. Heard Learned A.R. for Revenue and perused the records. 6. Having considered the rival contentions and on....