TMI Blog1989 (10) TMI 164X X X X Extracts X X X X X X X X Extracts X X X X ..... [Order per : Joyti Balasundaram, Member (J)]. - The above appeal has been filed against the order of the Collector of Central Excise dated 26-9-1988 confiscating HDPE circular bag waste and HDPE laminated fabric waste imposing Central Excise duty on the above-mentioned items and imposing a penalty. 2. As the Central Excise Department was of the view that the appellants suppressed the fact of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... med that they have maintained private records in this regard. First of all, they have not intimated to the Department anything about the waste material obtained during the course of manufacture and the department was also not aware of such a fact and as such the department has not issued any directions. The waste material is generated during the course of manufacture of excisable goods. It is thei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommodation and the movements are recorded in their private register i.e. waste Movement Register and wanted to auction the said goods at a later date with due intimation to the department. I find that the goods have been removed from their factory premises on several occasions and huge quantity have also been disposed off and there has been no occasion where they have done so with prior approval o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accounting in Central Excise statutory records with an intent to evade payment of Central Excise duty. Under the circumstances I hold that the allegations made in the show cause notice against M/s. Kamath Packaging Pvt. Ltd., Doddabidarakallu stands proved and HDPE circular bag waste and HDPE laminated fabric waste and dutiable and the seized goods are liable for confiscation." 3. We have, heard ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... L.T. 502 and that of the Tribunal in Collector v. Aluminium Industries Ltd. - 1987 (31) E.L.T. 748. The Tribunal and various High Courts have held that where the Legislature intended to provide for excisability of waste, it has done so by specific mention in appropriate tariff entries. There is no entry in Central Excise Tariff providing for HDPE circular bag waste and HDPE laminated fabric waste ..... X X X X Extracts X X X X X X X X Extracts X X X X
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