Duty demand of Rs.15,19,610/- upheld. Clandestine removals denied notification benefit. Duty payable on waste/scrap. Partial relief granted.

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Duty demand of Rs.15,19,610/- confirmed. Original demand of Rs.2,54,01,776/- not accepted. Appellant failed to counter Commissioner's observations on Annexures II, III, and VI with evidence. Duty payable on waste/scrap even if generated from duty-paid raw material. Benefit of Notification No.2/95-CE denied for clandestine removals beyond permissible limits. Demand of Rs.30,39,220/- confirmed. Departmental appeal partially allowed, denying Notification benefit. Matter remanded to re-determine duty, extend Section 11AC(d) benefit for reduced penalty if duty, interest paid within stipulated time. Revenue's appeal remanded, opportunity of hearing to appellant.....