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2017 (11) TMI 878 - HC - Central ExciseN/N. 23/2003 dt. 31.03.2003 - Whether the ld. CESTAT was correct in law in extending the benefit of concessional rate of duty to the assesse in respect of scrap sale subject to the approved limits of SION fixed by the DGFT, when no such norms were fixed during the relevant period when such scrap were sold which is in violation of conditions prescribed under N/N. 23/2003 dt. 31.03.2003? Held that: - The contention raised by the respondent is required to be accepted in view of the fact that while considering the matter, the Tribunal has specifically observed that demand for differential duty since was dropped in respect of subsequent period - Tribunal was correct in holding that Since the input output norms have since been fixed by the DGFT the benefit of concessional rate for the scrap will be available to the appellants. The view taken by the Tribunal is just and proper - appeal dismissed - decided against Revenue.
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