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2016 (8) TMI 302 - CESTAT MUMBAI

2016 (8) TMI 302 - CESTAT MUMBAI - TMI - 100% EOU clearance of waste/remnants/scraps SCN demanding duty on clearance Notification No. 53/97-CE dated 3.6.1997 - Held that: - the charges made in the show-cause notice cannot be upheld. Demand confirmed on a totally new ground not alleged in the show-cause notice appeal allowed. - C/1232/04 - A/88770/16/CB - Dated:- 22-7-2016 - Shri Ramesh Nair, Member (Judicial) and Shri Raju, Member (Technical) Shri V.B. Gaikwad, Advocate for Appellant .....

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considering the same as waste/remnants/scraps. The demand was confirmed by both the lower authorities. Aggrieved by the said order, the appellants are in appeal before this Tribunal. 2. Learned Counsel for the appellant argued that the show-cause notice has been issued for violation of para 7 of Notification No. 53/97. The demand has been confirmed by the original adjudicating authority holding that para 7 of the Notification No. 53/97 has been violated. He argued that the Commissioner (Appeals) .....

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Hon'ble Supreme Court reported in 2005 (180) ELT A44(SC) (c) Syndergies Dooray Automotive Ltd. - 2008 (226) ELT 529 (Tri). 3. Learned AR relied on the impugned order. 4. We have gone through the rival submissions. We find that the demand has been raised invoking violation of para 7 of the Notification No. 53/97 holding that the waste and scrap generated from the furnace oil. The demand has been confirmed upholding the charges made in the show-cause notice. The Commissioner (Appeals) has, ho .....

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