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2010 (1) TMI 601 - AT - Central ExciseClassification - asbestos cement products - which being unmarketable, had been destroyed by the appellants under the Central Excise Supervision and in respect of which, remission of duty had been allowed - whether the powder obtained by grinding the broken pieces of the asbestos cement products is chargeable to Central Excise Duty under sub-heading 6805.90 of the Central Excise Tariff - grinding not done by the appellants but by the job workers - allegation of the Revenue that the transactions between the Appellants and the job-worker were not on principal to principal basis, or the job-workers were just hired labour - pleaded by the learned DR that the point as to who is liable to pay the duty, cannot be taken at this stage, as the same had not been raised at the original adjudication stage or before Commissioner (Appeals) - grinding was being done through job-workers – order not sustainable – Appeal allowed
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