2003 (4) TMI 378

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..... upta, Jt. CDR, for the Respondent. [Order per : C. Satapathy, Member (T)]. - These appeals have been filed against one order-in-appeal relating to three show cause notices and three orders-in-originals. Two of the appeals have been filed after a delay of two days. The applications for condonation of delay in respect of these two appeals are allowed considering the fact that the delay is only fo .....

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..... as bamboo, hard wood or soft wood. He also refers to Board's Circular No. 61/16/97-CX-4, dated 24-9-1997 which clarified that any raw material not covered under the terms "bamboo", "hardwood" and "softwood" is to be treated as unconventional raw material when a doubt was raised whether waste paper could be considered as unconventional raw material. 3. We have heard Shri M.K. Gupta, learned .....

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