TMI Blog2022 (1) TMI 723X X X X Extracts X X X X X X X X Extracts X X X X ..... ent has been fixed and the development commissioner may take necessary action under para 6.7(e) of Hand Book of Procedures Volume-I. Thus, in view of the decisions dated 23/9/2008 and 26/11/2008 of the Commerce Ministry, in the appellant s case the wastage norms were fixed at 15 percent as against the earlier norms of 9.09 percent. The Revenue is bound by the norms fixed by SION norms fixed by the Ministry of Commerce and therefore the benefit of the same has to accrue to the appellants. Bombay High Court in the case of SARLA PERFORMANCE FIBRES LTD. VERSUS UNION OF INDIA [ 2008 (2) TMI 68 - HIGH COURT BOMBAY] held that there is always an inherent power in the Tribunal to do justice; in these circumstances technicalities by themselves s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd 117 of Customs Act, 1962; applications for rectification of mistake, filed by the appellant were also dismissed; the appellant filed appeals before the Hon ble High Court at Bombay at Goa; High Court set aside the orders and remanded back to the Tribunal for fresh disposal on merits in accordance with law and also to consider the Ministry decision dated 23.09.2008 and 26.11.2008; hence, the present appeals. 2. Learned Counsel for the appellants submits that its alleged that breakages, wastages and rejects of the lenses, during the process of production, exceeded the limit of 9.09% prescribed by the Input-Output norms (110:100); the appellants moved an application dated 05.09.2006, to DGFT, for the modification of SION; Ministry of Com ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ments L.M.L. Ltd 2002(242) ELT 273 (SC) Kiran Spinning Mills 1999(113) ELT 753 (SC) Apar Pvt Ltd- 1999 (112) ELT 3 (SC) 4. Learned authorized representative for the Department reiterates the findings of OIOs OIAs. 5. We find that the issue involved in the present set up appeals is as to whether revenue was correct in demanding duty on wastage/ breakage, over and above the permissible limit, of raw materials imported duty free, during the course of manufacture of final products by the EOU. This bench, vide order dated 29/9/2017, held at law required that customs duty forgone in respect of impermissible wastage-shall be realizable; accordingly learned authority is correct to realize such duty on the imperm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcent has been fixed and the development commissioner may take necessary action under para 6.7(e) of Hand Book of Procedures Volume-I. Thus, we find that in view of the decisions dated 23/9/2008 and 26/11/2008 of the Commerce Ministry, in the appellant s case the wastage norms were fixed at 15 percent as against the earlier norms of 9.09 percent. We are of the considered opinion that the Revenue is bound by the norms fixed by SION norms fixed by the Ministry of Commerce and therefore the benefit of the same has to accrue to the appellants. We find that to that extent the impugned orders are not sustainable and as per the directions of the Hon ble High Court of Goa, the order dated 29/9/2017 passed by this bench needs to be amended/ rectifie ..... X X X X Extracts X X X X X X X X Extracts X X X X
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