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2008 (4) TMI 253 - CESTAT AHMEDABADClaim for benefit of Not. 21/99 - Since assessee purchased the scrap on ‘as is where is basis’ condition and having received the goods without insisting on prior weighment, the appellants have lost their case for pleading variation in quantity of scrap received by them - we uphold the order of the Comm. (A) as regards the weight of the scrap for the purpose of assessment and remand the matter to the adj. authority to finalise the value of the consignment and work out the duty liability afresh
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