2008 (5) TMI 213

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..... is less than 0.5% of the soaps manufactured - hold that the floor sweepings arising in this case are also not dutiable as the Department has not produced any evidence regarding marketability of the floor sweeping in question - E/326/2006 - A-599/KOL/2008 - Dated:- 29-5-2008 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) Shri S.P. Chatterjee, Consultant, for the Ap .....

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..... at a nominal value since accumulation of such sweepings in the factory premises is not desirable. He further clarifies that the question of applying Notification No. 8/02 does not arise in this case even though the excise clerk had wrongly mentioned the said Notification in the invoices which had led to the impugned appellate order which is based on wrong premises. 2. The arguments made by the .....

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