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2004 (5) TMI 371 - CESTAT, NEW DELHIExtract: .......otification are not satisfied in respect of the waste and scrap in question. Accordingly the benefit of Notification No. 49/97-C.E. is not available to the impugned waste and scrap. We, therefore, uphold the demand of duty. No penalty is imposable as the issue relates to interpretation of the Notification. Appeal is disposed of in the above manner.
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