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2014 (12) TMI 377 - CESTAT BANGALOREWaiver of pre deposit - Cleaning Service - slag is removed from the factory to the slag yard for undertaking extraction of metal - Demand of interest and penalty - Held that:- no doubt the slag is removed from the factory to the slag yard. But it is removed for undertaking extraction of metal and not for disposal as waste. Such slag is cooled by spraying water and thereafter metal is removed by using magnetic force. Different types of activities undertaken by them explained in scope of work and the schedule of appellant would show that prima facie except for Sl. No. 4 of the table showing the schedule of rates, the other items cannot be considered as a cleaning activity. Since both the sides could not indicate what exactly is the amount collected by the appellants for each category of activity, the only option available to us is to arrive at an approximate figure we do by dividing the amount paid for cleaning activity under Sl. No. 4 by the total amount payable to the appellant for all the activities per ton - Partial stay granted.
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