2008 (2) TMI 62

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..... al against the order of the Commissioner (Appeals) No. RKS/66 & 67/VAPI/2003, dated 3-11-2003. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :-  (a) The appellant are manufacturers of laboratory instruments and equipments out of duty paid metals such as CRCA, Aluminium and Brass sheets. It was noticed that during the period from March, 1994 to March, 1997 they have .....

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..... ste and scrap. The waste arose during the manufacturing process and the same were collected during the sweeping of the floor of the manufacturing site. Such sweeping waste in the form of dust with small particles of metals were sold as scrap. The scrap has not been identified and segregated by any test and therefore, charging of duty was incorrect. The show cause notice has been issue on 26-3-1999 .....

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