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2010 (8) TMI 381 - CESTAT, NEW DELHISub-rule (3)(b) of rule 6 - Paying duty and required to reverse an amount equal to 10 per cent of the value of the wast goods at the time of clearance - The respondent’s own case, for the earlier period, on the identical issue, this Tribunal vide Order No. 260/10-CE, dated 3-5-2010 had decided the issue in favour of the respondent holding that the said waste generated during the manufacturing process is not marketable - Accordingly, the issue is no more res integra and has been settled by this Tribunal in the respondent’s own case -Hence not find any merit in the revenue’s appeal and the same is rejected.
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