9911796707
TMI Blog1997 (1) TMI 210X X X X Extracts X X X X X X X X Extracts X X X X ..... The appellants manufacture electricity wires and cables. During the processing, scrap arises which was cleared without payment of duty. The Assistant Commissioner in the belief that such scrap was excisable and dutiable, after issue the necessary show cause notice, confirmed the demand against the assessee. The Collector (Appeals) in his order held that the demand did not sustain and set it aside ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... purposes. The Department should also do well to check up the actual position prevailing in this regard in the appellants' factory and take such remedial action as may be deemed fit and necessary." 2. The present appeal is directed against this observation in the order of the Collector. 3. Shri Harbans Singh, the Advocate urged that where the show cause notice did not contain an allegat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise Rules, 1944 whereby waste matter could be removed without permission unless the Collector had made any specific order otherwise. He claimed that the RG 1 Register Format was prescribed under Rules 53 and 173G which required the account to be kept in the case of excisable goods. Since the scrap was not excisable at all, the Collector's orders had no authority of law. As regards faci ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o be maintained in this format. Where the assessees are maintaining separate accounts showing the generation and stock of waste, the facility is available to the department for verification. It would appear that this direction made by the Collector arose out of his anxiety to ensure proper segregation but in doing so he made a direction which [went] contrary to the grain of the specification of th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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