COMMR. OF C. EX. Vs. HINDUSTAN STEEL WORKS

JUDGEMENT

(1.) THE above captioned two appeals have been filed by the Revenue against the two different dated orders and are being disposed of through a common order as facts and issues involved are common. Appeal No. E/2084/3005 -B has been filed by the Revenue against the impugned order -in -appeal dated 22 -1 -2004 vide which the Commissioner (Appeals) has reversed the order -in -original of the adjudicating authority, who confirmed the duty demand of Rs. 4,33,975/ - with penalty of Rs. 10,000/ - on the respondents in respect of waste and scrap cleared by them during the period April to December, 2001. Whereas the second Appeal No. E/2122/2004 -B has been preferred by the Revenue against the impugned order -in -appeal dated 16 -1 -2004 vide which the Commissioner (Appeals) has reversed the order -in -original of the adjudicating authority, who disallowed the claim of the respondents in their classification declaration, regarding benefit of Notification No. 89/95 -C.E. dated 18 -5 -95 with a further direction to pay duty @ of 16% Ad valorem on the waste and scrap.

(2.) THE issue in both the appeals thus centres around the question as to whether during the period in dispute the respondents were entitled to the benefit of exemption Notification No. 89/95 -C.E., dated 18 -5 -95 for payment of duty in respect of the waste and scrap arising in the course of manufacture of the exempted goods or not.

(3.) IT would be beneficial to refer to the relevant portion of the above said notification for the purpose of deciding both the appeals, which reads as under : -