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2017 (7) TMI 438 - AT - Central Excise100% EOU - waste - During the course of such manufacture of Absorbent Cotton, cotton waste was generated - it was alleged that the excess cotton waste generation took place - Held that: - There are grave inconsistencies on the vital fact, such as the Ld. Commissioner has not considered the raw material imported and indigenously procured, this aspect is very significant to decide the dutiability on the cotton wastes and droppings. Similarly, the various issues raised by the appellant in his submissions was not considered properly by the adjudicating authority - the entire matter requires relook on all the issues - appeal allowed by way of remand.
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