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TMI Blog2018 (7) TMI 1920X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri B. N. Chattopadhyay, Consultant for the Respondent(s) ORDER Per Bench: The facts of the case in brief are that the Respondent assessee cleared cut-pieces of wires & cables as waste & scrap. Show Cause Notice was issued alleging contravention of the provision of Rule 5 of Central Excise Valuation Rules, 2000. The Adjudicating Authority passed the following order:- "1. Central Excise du ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... red from the noticee in terms of proviso to Section 11A (1) of the said Act read with rule 14 of the said credit rules, 4. Excess and inadmissible credits of Rs. 438/- and 334/- already reversed by the noticee is hereby appropriated, 5. Interest at the appropriate rate is to be paid by the noticee for the aforesaid violations in terms of section 11AB of the said Act read with rule 14 of the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... xcess and inadmissible credits of Rs. 438/- and Rs. 334/- already reversed and appropriated is upheld. (e) Interest under Section 11AB on the confirmed demands is upheld. (f) Quantum of penalty under Section 11AC is reduced to Rs. 40,302/-. The impugned Order-in-Original is accordingly modified." 3. Being aggrieved by the impugned order, Revenue is an appeal before the Tribunal. 4. Heard bot ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Revenue is that waste and scrap of wires and cables arising during the manufacture of wire & cables be considered to be wires and cables falling under Tariff Heading 85.44. These cut pieces of wires and cables cannot be considered to be wires and cables falling under said chapter heading. They are merely scrap arising in the course of manufacture of wires and cables and they are of no use f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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