1994 (11) TMI 259

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..... ndent. [Order per : Jyoti Balasundaram, Member (J)]. The above appeals arise out of the order of the Collector (Appeals) extending the benefit of Notification No. 16/83-C.E., dated 11-2-1983 to the respondents herein, following the decision of the Tribunal in the case of Collector of Customs, Kandla v. Presto Indu- stries (Final Order No. 590-591/91-C, dated 12-9-1991) holding that since .....

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..... ing that according to Notification No. 16/83, dated 11-2-1983, Central Excise duty on scrap/waste generated and cleared to DTA is exempt and hence countervailing duty is not leviable. The refund applications were rejected by the Asstt. Collector of Customs. The lower Appellate authority extended the benefit of Notification No. 16/83 following the order of the Tribunal in the case of Presto Industr .....

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