CCE Vs. BIRLA CORPORATION LTD., BANSWARA

JUDGEMENT

(1.) In these appeals, the Revenue have questioned the validity of the impugned Order -in -appeal which is common in all these appeals, passed by the Commissioner(appeals).

(2.) In appeal No.E/4325 and 4324/04 -NBC, the counsel for the respondents are present while in other appeals none has come present and no request for adjournment has been received from the respondents and as such, we proceed to decide these appeals also along with other appeals.

(3.) In appeals No.E/4325, 4324 and 4327/04 -NBC the issue involved is common and relates to the duty liability of the respondents in respect of the wear and tear/waste and scrap of the capital goods cleared by them without payment of duty, whereas in appeal No.E/4236/04 -NBC, the issue relates to the refund of duty already paid by the respondents on the waste and scrap of the capital goods. The issues being common, all these appeals are being disposed of by this common order.