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Judgment
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Somesh Arora, Member (J)
The issue in the instant case is whether excess wastage generated during the processing of material over and above norms when not cleared from the factory clandestinely or without accountal can be permitted treating the same as the, material used in processing of output product or not?
Learned Advocate inter alia, seeks to rely in the decision of this Court in the matter of M/s. Viom Impex V/s. CCE, Rajkot-2024 (3) TMI 995-CESTAT Ahmedabad.
Learned AR confronted with the decision reiterates the order for the lower authorities and agrees that the issue falls within the parameters of the matter decided in the case of of M/s. Viom Impex V/s. CCE, Rajkot (cited supra)
Considered both sides. In view of the mater having been covered by the decision of of M/s. Viom Impex V/s. CCE, Rajkot (cited supra). Order of the lower authority is set aside as the issue is within the four corners of that matter.
Accordingly, the order is set aside with consequential relief to the appellant.
Appeal is allowed.