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2005 (1) TMI 166 - CESTAT, NEW DELHIExtract: .......e 57-S(2)(c) for charging duty on such a waste and scrap do not stand satisfied. The view taken by the learned Commissioner (Appeals) is therefore, perfectly valid and legal. We do not find any sufficient ground to interfere with the same. Therefore, the impugned order of the Commissioner (Appeals) is upheld. The appeal of the Revenue is dismissed.
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