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2017 (1) TMI 299 - AT - Central ExciseWaste/scrap - cleared without payment of duty - whether the appellant is required to reverse the amount of 10% of the value of products iron ore fine and coal fine cleared by them without payment of duty? - Held that: - the issue is no more res integra and stand settled by the Tribunal decision in the case of CCE & ST Raipur vs. Aarti Sponge & Power Ltd. [2014 (11) TMI 1071 - CESTAT NEW DELHI], It was considered that iron ore fine being a waste emerging during the process of crushing and screening of iron ores and cleared without payment of duty would not call for payment of 10% of the sale value of the product - reversal not sustained - appeal rejected - decided against Revenue.
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