2006 (2) TMI 58

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..... ta, J. (Oral)]. - The learned advocate for the appellant seeks permission to amend the appeal memorandum as per proposed draft. Permission granted. Amendment to be carried out immediately. On the basis that the amendment is carried out, the appeal is taken up for hearing. 2. The appellant has proposed the following two questions stated to arise out of impugned order of Tribunal dated 12-7-200 .....

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..... him, therefore, in light the provisions of Section 3 of Central Excise Act, 1944, Rule 57-S(2)(c) of the Central Excise Rules, 1944 (as was applicable at the relevant time), cannot be applied to the facts of the case. 4. The Tribunal has upheld the levy in light of Rule 57-S(2)(c) of the Rules. 5. On a plain reading of the said Rule, it is clear that where capital goods are sold as waste .....

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