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2013 (6) TMI 583 - CESTAT MUMBAIRemoval of damaged aluminium tubes - duty on waste and scrap - Held that:- As is apparent, while the show-cause notice demands duty on the assumption by Revenue that the assessee had cleared damaged aluminium tubes without accounting for and paying duty thereon, the adjudicating authority dropped the demand as proposed in the show-cause notices for the reasons recorded, which we have already adverted to. The appellate authority, for reasons that the sequence of litigative events in respect of the earlier period did not come in the way of adjudication for the current period; that the 11 show-cause notices involved for the current period and decided by the adjudication order (dated 19.01.2009), were issued on the ground that the respondent assessee was required to pay duty on the value of aluminium scrap which were cleared without accounting and payment of duty and that the earlier order of the Tribunal dated 12.05.2005 (for the earlier period) did not bar such proceedings. As a consequence of this reasoning recorded, the appellate authority set aside the adjudication order dated 19.01.2009. The primary order is effaced and that by itself does not impose any liability on the assessee to remit tax. As a consequence the assessee suffers no prejudice nor is assessed to any duty, interest or penalty. In the circumstances, we find no reason to set aside the appellate order as no civil consequences are visited on the assessee.
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