2023 (2) TMI 1264

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....ber (Technical) And Hon'ble Dr. Suvendu Kumar Pati, Member (Judicial) For the Appellant : Ms. Payal Nahar, Advocate. For the Respondent : Shri Xavier Mascarenhas, Superintendent, Authorised Representative. ORDER PER: SANJIV SRIVASTAVA These appeals are directed against Order-in-Appeal No. BR(374-377)MI/2012 dated 22.10.2012 passed by the Commissioner of Central Excise (Appeals), Mumbai-I. Co....

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....ding duty in respect of these unusable material:- Sr. No. Show cause notice No. & date 1. V(Adj)4-10/KI/GIP/2012 dated 17.4.2012 2 V(Adj)4-50/K-I/11-12 dated 26.9.2011 3 C.Ex/R-I/K-I/GPTL/SCN/26/2010/376 dated 30.11.2010 4 C.Ex/R-IV/K-I/GPTL/23/2010/336 dated 9.11.2010 2.2 These show cause notices were adjudicated as per the orders-in-original referred in para 1 above and appeals agains....

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....ase of International Tobacco Co. Ltd. [2003 (10) TMI 171 - CESTAT NEW DELHI], the Tribunal has held as follows:- "4. We have considered the submissions of both the sides. There is force in the submissions of the learned Advocate that no process of manufacture has been taken by them so as to attract the Central Excise duty on such waste of the paper arising during the course of manufacture of the....

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.... "6. The learned counsel for the appellant submits that the decisions cited above squarely cover the case of the appellant and the Revenue has not been able to prove otherwise. The Revenue has also not been able to prove otherwise. The Revenue has also not been able to establish as to how the said decisions are not applicable in the present case. In this regard, we wish to reproduce para 4 of th....