9911796707
TMI Blog2012 (5) TMI 295X X X X Extracts X X X X X X X X Extracts X X X X ..... ent. [Order]. - Both the assessee and the Revenue have filed against two separate impugned orders. As the issue involved in both the cases is common, therefore, both the appeals are taken up together for disposal. 2. The facts of the case are that the appellants are manufacturer of yarn. During the course of manufacture, they used inputs in corrugated boxes/plastic bags. After using the i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... were issued. 3. In appeal No. E/1010/09, the adjudicating authority dropped the demand against which the Revenue filed the appeal before the Commissioner (Appeals), who set aside the adjudication order and confirmed the demand as per show-cause notice. Aggrieved by the order of the Commissioner (Appeals), the assessee is before me. 4. In appeal No. E/106/10, the adjudicating authority ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (T) which has been affirmed by the Hon'ble Supreme Court in 2003 (154) E.L.T. A175 (S.C.). She also relied on the decision of this Tribunal in their own case vide Order No. A/1534/WZB/ 2005/C-II, dated 6-6-2005 [2005 (190) E.L.T. 431 (Tri.)]. 6. On the other hand, Shri A.K. Prabhakar, learned DR appeared on behalf of the Revenue and submitted that in this case, the assessee was also procurin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have been cleared by the assessee without payment of duty. 9. The learned Advocate has contended that all these waste has arisen on procurement of the raw materials and as per Board's Circular dated 6-6-2003, the assessee is not required to pay the duty on such waste and scrap. I do also agree with the contention of the learned Advocate that no duty is payable on waste of packing materials ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
