2008 (8) TMI 145

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....for the Appellant. Shri Ravi Raghavan, Advocate, for the Respondent. [Order per: M. Veeraiyan, Member (T)]. - These two appeals by the Department arise out of common order in appeal No. 292-293(RM)/CE/JPR-II/2004 dated 17-5-2004. 2. Heard both the sides. 3.1 The respondent manufactures cement. They have cleared various types of waste and scrap i.e. machinery scrap, MS scrap, scrap of e....

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....lating to such items. Consequently, he reduced the penalty under Section 11AC to Rs. 4,75,335/-. He set aside the penalty imposed under Rule 173Q. He also reduced the penalty imposed on Shri B.K. Jain to Rs. 45,000/-. 3.3 The Department is on appeal against the said order of the Commissioner (Appeals). 4. The learned DR reiterates the findings of the original authority and seeks setting asid....

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....al Excise Rules, 1944. 7. The original authority held that waste and scrap has been generated at the workshop as well as in the plant during the course of repairing and maintenance; and scrap has been generated out of capital goods on which Cenvat credit has been taken. Commissioner (Appeals) has held that there was no positive evidence that credit has been availed by the respondents on the cap....