TMI Blog2017 (11) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... overning the appellant, as aforesaid, having no mention about any SION or percentage of wastage, appellant shall be arbitrarily dealt - Making further examination, it is noticed that the waste generated was not deliberate and the appellant has paid excise duty thereon when cleared. Department has not made any case to show that there was deliberate pilferage of the raw material by the appellant or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... exchange have been realized. There is no violation made to the Export Import Policy in this regard. The only difficulty arose for the department is that the percentage of the wastage occurred in the manufacturing process to the extent 25.93 for the period from October, 1999 to March, 2011 and 28.70% for the period from April, 2001 to March, 2002 was not acceptable to Revenue. But there was no SION ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be liable to Customs duty which was in violation of Notification No. 53/97-Cus., dated 3-6-1997. 3. Heard both sides and perused the records. 4. Prima facie, it does not appeal to common sense as to how without SION fixed by the EXIM Policy which governed the appellant for the purpose of import and export and also the notification governing the appellant, as aforesaid, having no mention ..... X X X X Extracts X X X X X X X X Extracts X X X X
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