Custom, Excise & Service Tax Tribunal
M/S. Dalton Cables Ltd vs Cce, Delhi-Iv on 13 June, 2017
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,
SCO 147-148, SECTOR 17-C, CHANDIGARH-160017
DIVISION BENCH
Court-I
Appeal No. E/3466/2010
(Arising out of OIA No.102-CE/APPL-DLH-IV-2010 dt.8.7.2010 passed by the CCE(Appeals), Delhi-IV, Faridabad)
Date of hearing/Decision:13.06.2017
M/s. Dalton Cables Ltd. Appellant
Vs.
CCE, Delhi-IV Respondent
Present for the Appellant: Shri Naveen Bindal, Advocate Present for the Respondent: Shri Harvinder Singh, AR Coram: Honble Mr. Ashok Jindal, Member (Judicial) Honble Mr.Devender Singh, Member (Technical) FINAL ORDER NO. 61073/2017 PER: ASHOK JINDAL The appellant is in appeal against the impugned order.
2. The facts of the case are that the appellant is engaged in manufacture of wire and cables. During the course of manufacturing of wire and cables, certain waste and scrap generated which was cleared by the appellant without payment of duty. In that circumstance, various show cause notices were issued to the appellant to demand an amount on account of reversal of value of 10% of the value of waste and scrap cleared by the appellant without payment of duty. The matters were adjudicated, the demand of the value of exempted goods was confirmed along with interest and penalty was also imposed on the appellants. Aggrieved from the said order, appellant is before us.
3. Ld. Counsel for the appellant appearing for the appellant submits that in their own case for the earlier period, the Tribunal has set aside the demand against the appellant vide Final Order No.60131-134/2017 dated 20.1.2017. He prayed that the impugned order is to be set aside.
4. Heard the parties and considered the submissions.
5. Considering the fact that in the appellants own case for the earlier period, this Tribunal has observed as under:
5. The short issue involved in the matter is before us in the matter is that whether the appellant is required to reverse 10% of the value of waste and scrap generated during the course of manufacturing wire and cables or not?
6. On analysis of the argument advance by the ld. Counsel before us, we find that the appellant is engaged in the manufacturing of wire and cables and during the course of manufacturing of wire and cables some waste and scrap generated which is not a manufactured the goods as per Section 2(d) of the Central Excise Act, 1944. A similar issue came up before this Tribunal in appellants own case for the earlier period wherein this Tribunal held that the appellant is not required to reverse 10% of value of exempted goods or to pay duty on waste and scrap cleared by the appellant. In these circumstances, we hold that the amount of @ 10% of the value of exempted final goods is not payable by the appellant.
6. Relying on the decision of this Tribunal in the appellants own case for the earlier period, we set aside impugned order and allow the appeal with consequential relief, if any.
(Dictated and pronounced in the court)
(DEVENDER SINGH) (ASHOK JINDAL)
MEMBER (TECHNICAL) MEMBER (JUDICIAL)
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