2008 (5) TMI 213

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..... Respondent. [Order per : Chittaranjan Satapathy, Member (T)]. - Heard Shri S.P. Chatterjee, learned Consultant for the Appellants. None is present on behalf of the Revenue. The learned Consultant states that the duty demand is only for Rs. 24,766/- (Rupees Twenty Four Thousand Seven Hundred and Sixty Six only) in respect of floor sweepings which have arisen in the process of manufacturing of soa .....

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..... overted by the Departmental Representative who is not present in the course of hearing. 3. Considering record of the case, Appeal papers and the submissions made including the submission that in a similar case this Bench had held sweepings arising in the manufacture of cigarettes are not dutiable vide CCE, Kolkata-VI v. ITC Ltd. - 2008 (221) E.L.T. 543], we hold that the floor sweepings arising i .....

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