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2008 (4) TMI 312 - CESTAT, AHMEDABAD100% EOU – Excess Production of Wastage – Commissioner has confirmed the demand on the sole ground that the wastage generated during the course of manufacture is in excess than the maximum percentage laid down in the Handbook of Procedures, 2002-2007, and as such proportionate customs duty apportionate to the inputs used in the generation of excess wastage is required to be recovered from the appellant. - there are no norms laid clown in the Notification No. 53/97-Cus. as regards wastage. The only requirement is that such wastage should be cleared on payment of duty. Admittedly, the appellants have cleared the same on appropriate payment of Central Excise duty. - generation of wastage is not otherwise being doubted by Revenue to deny the benefit of notification – demand of duty and penalty is not sustainable.
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