TMI Blog2006 (7) TMI 393X X X X Extracts X X X X X X X X Extracts X X X X ..... . [Order per : S.S. Sekhon, Member (T)].- Appellant is an 100% EOU. They were issued a Show cause notice dt. 24-10-03 alleging that during the period June 2000 to March 2003 imported chemicals and heat shrinking tubes imported for the use in manufacture of export products i.e accessories for cable joining kits, resulted in certain wastages amounting to 18113.120 Kgs. chemicals and 31541.48 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... stant Commissioner and Development Commissioner in-charge of EOU much earlier to the present notice and due to huge accumulation of such waste in the factory creating a hazard to environment and working, they made repeated request for permitting destruction. However, the Assistant Commissioner ignoring these pleas confirmed the demand. 3. The Commissioner Appeals held that the Appellant s have c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e that the Board of Approvals had approved such ad hoc fixation arrived by the Development Commissioner. Therefore it was held the provisions of Para 6-8(e) of EXIM Policy 2002-07 would be applicable and duty will not be payable if the goods were destroyed with the permission and he did not rely upon the letter dated 31-8-04 of Commissioner of Central Excise, Thane-II directing the Appellant to ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... utside or inside the unit. In the present case the Commissioner has issued necessary directions to the Assistant Commissioner as regards the destruction. The Assistant Commissioner has not found that the material so generated is not waste and/or scrap is remnant. There is no allegation of the raw material having been removed otherwise therefore the waste and scrap which is lying in the factory is ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
