2024 (2) TMI 666

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....he January 2012 to December 2012, by the Commissioner (Appeals) vide his above referred order is assailed in this appeal. 2. Facts of the case, in brief, is that Appellant manufactures various brands of cigarettes falling under Chapter Sub-Heading 2402. During the course of manufacturing as well as packing of cigarettes, Appellant uses inputs like paper/paper boards, corrugated box, aluminium foil etc. In the process some inputs get deformed, damaged, torn, soiled for which they were to be rejected as unusable. Stretching Explanation to Section 2(d) of Central Excise Act, 1944 Respondent-Department demanded duty on it vide show-cause notice dated 12.09.2012 and 20.02.2013. Matter was adjudicated and the demand alongwith interest and penalt....

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....r passed by the Commissioner (Appeals) is unsustainable both in law and facts. He placed his reliance on the judgment of the Hon'ble Supreme Court passed in the case of CCE Vs. West Coast Industrial Gases Ltd. reported in 2003 (155) ELT 11 (SC) that had confirmed setting aside of duty demand on waste of the nature of corrugated box and also placed his reliance on other judgment on similar issues namely VVF Ltd. Vs. CCE reported in 2009 (248) ELT 593 (T), CCE Vs. Ballarpur Industries Ltd. reported in 2014 (300) ELT 181 (P & H), CCE Vs. VST Industries Ltd. reported in 2005 (190) ELT 459 (T), CCE Vs. Deeps Tools Pvt. Ltd. reported in 2010 (255) ELT 159 (T), CCE Vs. WIMCO Ltd. reported in 2008 (230) ELT 106 (T) to strengthen his stand. 4. ....