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TMI Blog2008 (4) TMI 661X X X X Extracts X X X X X X X X Extracts X X X X ..... rder per : B.S.V. Murthy, Member (T)]. - This is an appeal filed by the revenue against the order of Commissioner (Appeals) in his order No. Commr (A)/255/VDR-I/2004 dated 26-7-04 holding that M/s. Shree Vallabh Steel Rolling Mills the respondent are eligible for exemption under Notification No. 208/83-C.E., dated 1-8-83. The Appellate authority observed that the adjudicating authority has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 15 and 73.09 were not specified in column (2) of Table of Notification No. 208/83-C.E. These chapter headings were included w.e.f. 23-3-87 vide Notification No. 101/87-C.E. Further on the same day, vide Notification No. 102/87-C.E., dated 27-3-87, the rate of duty of Rs. 365 per M.T. has also been prescribed on the scrap classifiable under CETH 72.15 and 73.09. The learned DR also relies on the ju ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... In fact, we find that the recipient had submitted reply waiving the requirement of personal hearing and desired that a decision may be taken in view of the CESTAT decisions quoted by them. The original adjudicating authority has given a clear finding in respect of those cases. As regards the judgments cited by the Commissioner (Appeals), we find that the facts are not comparable. 5. In view ..... X X X X Extracts X X X X X X X X Extracts X X X X
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