2008 (2) TMI 237

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....he Appellant. None, for the Respondent.  [Order per: M. Veeraiyan, Member (T)]. - Appeal No. E/1958/03 is by the Department against the order of the Commissioner No. 12/Dem/2002 dt. 16-4-2002. Cross-objection No.E/CO.258/03 is by the respondent in connection with the said appeal. 2. Heard the learned DR for the Department. None appeared for the party. 3. The relevant facts, in bri....

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.... addition, customs duty on the inputs and excise duty on the in puts, which have gone into the manufacture of the said finished goods (which are waste and rejects) are also demandable and accordingly proposed demand of duty and penal action. (e) The Commissioner vide his order referred above confirmed excise duty of Rs. 4,20,015/- on the waste and rejects as finished products and imposed penalt....

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....344 (Tribunal) = 2006 (72) RLT 11(CESTAT-Del.)] has held that the value of deemed export clearances should be taken for the purpose of determining the eligibility of 50% of the FOB value of the export and the appellant should be permitted to clear in the DTA on payment of duties at applicable rates. 5. As regards the Department's appeal relating to the demand of duty on the inputs, which have g....

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....ircumstances, no case of diversion or use of the raw materials procured duty free for a purpose other than intended purpose, has been made out. Therefore, no valid grounds have been adduced to interfere with the findings of the Commissioner in so far as non-demand of duty on the raw materials and not taking the consequential penal action. 6. In the light of the above, the clearance of rejects a....