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2010 (4) TMI 495 - AT - Central ExciseWaste and Scrap - Show cause notice was issued alleging that copper scrap has arisen during the course of manufacture and therefore, duty is payable and penalty is imposable. Commissioner (Appeals) upheld the order in original, dropped the proceedings. Held that - Merely because the scrap has been marketed, the same cannot be held to have emerged as a result of manufacture. The finding of the original authority which stand upheld by the Commissioner (Appeals) on this aspect calls for no interference.
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