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2016 (5) TMI 1048 - CESTAT NEW DELHI

2016 (5) TMI 1048 - CESTAT NEW DELHI - 2016 (343) E.L.T. 970 (Tri. - Del.) - Demand of duty - equivalent to duty foregone on the inputs (diesel/furnace oil) procured availing benefit of Notification 22/03-CE dated 21.03.2003-CE thereof - Waste of sesame seeds cleared without payment of duty although the same resulted from use of diesel/furnace oil - sesame seeds among others are allowed clearance on payment of nil rate of duty vide Notification No.23/2003-CE dated 31.03.2003. This confirms that .....

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hra, D.R. ORDER Appellant has filed these appeals against orders in appeal dated 29.11.2006 and 27.06.2007 in terms of which duty demand of ₹ 40,124/- and ₹ 35,417/- was upheld on the ground that waste of sesame seeds was cleared by the appellant without payment of duty although the same resulted from use of diesel/furnace oil and therefore excise duty equivalent to duty foregone on the inputs (diesel/furnace oil) procured availing benefit of Notification 22/03-CE dated 21.03.2003-CE .....

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it of Notification No.23/2003-CE 4. We have considered the contentions of both sides and perused the records. We find that the impugned demands have been confirmed by the lower authorities on the strength of proviso to para 6 of Notification No.22/2003-CE. The said proviso is reproduced below for the sake of convenience. Provided further that where such articles (including rejects, waste and scrap materials) are not excisable, duty foregone equal in amount to that leviable on the inputs obtained .....

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e case the said notification would not have fully exempted such waste. Indeed, para 5 of the C.B.E.C. Circular referred to above also clarified as under:- (v) To Enlarge List of Zero Duty Items under Notification No. 6/97-CE, (relating to wastes) to Cover other Agro Items; (a) In the erstwhile notification No. 6/97-CE, dated 1-3-1997, clearance of goods, namely, waste of fish or crustaceans, castor oil cakes, guar meal, cotton waste and jute yarn and fabric, jute carpets and other goods of jute .....

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