9911796707
TMI Blog2015 (4) TMI 160X X X X Extracts X X X X X X X X Extracts X X X X ..... Central Excise X X X X Extracts X X X X X X X X Extracts X X X X ..... is no exemption from basic customs duty component. The other point of dispute is regarding the fixation of the waste norms. According to the department, the wastage norms have not been fixed by the Development Commissioner and hence, the exemption Notification no.23/03-CE, which the appellant had availed, was sought to be denied. However, according to the Appellant the input/output norms as well a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... amount on the appellant under Section 11 AC and also penalty of Rs. 50,000/- each on Shri Praveen Garg (Finance Flead) of the appellant company. Against this order of Commissioner, these two appeals along with stay applications have been filed. 2. Heard both the sides in respect of stay applications. 3. Shri B.L. Narsimhan, Advocate, ld. Counsel for the appellant pleaded that since the scrap bei ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appeals and recovery thereof may be stayed. 4. Shri M.S. Negi, the ld. Departmental Representative opposed the stay applications by reiterating the findings of the Commissioner in the impugned order. 5. We have considered the submissions from both the sides and perused the records. 6. The first issue of dispute is as to whether the scrap generated in the appellant's unit and cleared into ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he scrap generation norms have not been provided but this stand also prima facie is not correct in view of the letter dated 26.05.2010 of the DGFT addressed to the appellant company. 8. In view of the above discussion, in our prima facie view, the impugned order is not correct and as such, the appellant have strong prima facie case in their favour. The requirement of pre-deposit of duty demand, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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