2004 (3) TMI 184

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....inst same order are disposed off by this order, after hearing both sides. 2. Assessee working under the Modvat Scheme was sending inputs under Rule 57F(4) to job worker for processing and receiving back the same. On 31-3-2000 the officers, on verification, found that the scrap generated at the job workers premises was not received back and or accounted as cleared on appropriate duty. Liabilitie....

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.... the CCE (Appeals) to be determined on basis of equivalent to duty after 28-9-1996 specified when such duty has also not been quantified. Such undetermined penalty imposed under Section 11AC cannot be upheld. 4. Non-payment of duty on waste/scrap was not intentional. Moreover, there is no time period prescribed for such payment, especially when quantum and date of clearance of scrap/waste from ....