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2017 (9) TMI 692 - AT - Central ExciseClassification of goods - Waste and scrip - Held that: - it is clear that even though the description and chapter heading is not mentioned steel scrap is arising out of the manufactured of final product - The appellant also could not produce any evidence to rebut this position, therefore the demand confirmed to the tune of ₹ 1,23,189/- is correct and legal - demand upheld. Penalty of ₹ 1,23,189/- to 25%, subject to the condition that the duty, interest and 25% penalty stands paid within one month from the date of the receipt of this order - appeal allowed - decided partly in favor of appellant.
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