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2015 (10) TMI 833 - RAJASTHAN HIGH COURTDTA sale by 100% EOU - wastage in production from Imported Blocks - Challenge the limit of disposal of reject/scraps - Revenue allowed only 2% - Development Commissioner had initially fixed ad hoc norms for wastage in production from Imported Blocks to the extent of 8.92% and wastage to the extent of 27.56% from indigenous blocks. Held That:- By allowing only 2% of reject /waste disposal the Respondent is going against its own policy as enumerated in Clause 6.8( e) and 6.8 (d) of Foreign Trade Policy which is unjust and arbitrary in nature and does not stand any test of reasoning – the actions of the Board had caused loss of revenue to the State - Impugned order is set aside - Appeal allowed in favour of assessee.
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