2005 (1) TMI 166

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..... venue has contested the correctness of the impugned order-in-appeal vide which the Commissioner (Appeals) had dropped the duty demand against the respondents in respect of the burnt copper wire scrap which they cleared during the period July, 1999 to October, 1999 without payment of duty. The adjudicating authority confirmed the duty demand of Rs 12,851/- with interest and equal amount of penalty .....

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..... e 57-S(2)(c) for charging duty on such a waste and scrap do not stand satisfied. The view taken by the learned Commissioner (Appeals) is therefore, perfectly valid and legal. We do not find any sufficient ground to interfere with the same. Therefore, the impugned order of the Commissioner (Appeals) is upheld. The appeal of the Revenue is dismissed.  
Case laws, Decisions, Judgements, Ord .....

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