9911796707
TMI Blog2017 (1) TMI 1851X X X X Extracts X X X X X X X X Extracts X X X X ..... e Duty demanded (in Rs.) Show cause notice issued by the 1. V(84) 15/Off/134/05/181 dated 5.1.2006 Cus. 27,67,261/- Commissioner, Central Excise Commissionerate, Jaipur-l 2. V(84) 18/De/2006/1824 dated 20.3.2006 Cus. 1,84,900/- Dy. Commissioner, CE Dn., Bhiwadi 3. V(84) 19/Dem/2006/1822 dated 20.3.2006 CE 83,463/- Dy. Commissioner, CE Dn., Bhiwadi 4. V(84)64/DEM/2005/9842 dated 23.11.2005 CE 2,54,241/- Dy. Commissioner, CE Dn., Bhiwadi 2. As per the condition No. (4) of para 1 of the Notification No.52/2003-Cus. dated 31.3.2003, the goods taken outside the unit for job work for manufacture of the final product are to be returned to the unit after job work or may be removed without payment of duty under bond for e ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... contravened the provisions of Notification No. 52/2003-Cus. Dated 31.3.2003 as amended read with provisions of Foreign Trade Policy 2004-2009 and not paid duty amounting to Rs. 27,67,261/- involved in the excess aluminium waste claimed by them during the period from 12.2.2003 to 31.3.2005. 3. With the above background, heard Shri Bipin Garg, Id. Counsel appearing for the appellant as well as Shri R.K. Mishra, Id. DR. 4. Ld. Advocate submits that the appellant had imported aluminium ingots as well as procured indigenously and sent the same to job works for converting the same into the aluminium castings. During this process, there has been losses' including wastage generated. The total waste as well as invisible losses were in the rang ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same into aluminium castings which were used in the further manufacture of automobile parts. During the course of production of automobile parts, aluminium scrap is generated. As per para 6.8 (e) of the Foreign Trade Policy, waste/ scrap arising out of the production process may be sold in DTA as per the SION notified under the exemption scheme. In the present case, the Development Commissioner has notified wastage norm of 6%. But in the case of the appellant the wastage has consistently been beyond the norm of 6% and has been found on verification to be of the order of 9.37% to 9.98% during the period 2003-2004 to 2005-2006. In respect of scrap generated beyond the norms of 6% in the impugned order customs as well as excise duty have be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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