2001 (5) TMI 273

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..... for the Respondent. [Order per : Gowri Shankar, Member (T)]. The application is for waiver of deposit of duty of Rs. 31.99 lakhs approx and a penalty of Rs. 50,000/-. 2. The applicant is engaged in the manufacture inter alia of luggage made of ABS plastic. In the manufacture of such goods, offcuts and other remnant pieces of plastic sheets arise. The applicant sends these without paym .....

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..... nt. Following this decision, the Commissioner in a latter order has vacated a demand issued to the applicant. 4. The departmental representative contends that the Larger Bench decision requires reconsideration on the ground that waste is an unintended product in the series of activities that leads to emergence of the manufacture of the commodity and cannot be considered to be a partially process .....

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