2005 (4) TMI 165

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..... d 22-7-2002. The findings recorded by the learned Commissioner in Para 5 is extracted herein below : "5. The impugned order, the appeal and the submissions made at the time of personal hearing have been carefully considered by me. The point to be decided is whether waste and scrap arising during the course of production of goods leviable to duty under Section 3A were exempted or not during .....

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..... heard learned JDR and the learned Counsel. On our perusal of the Notifications, we are of the considered opinion that the order passed by the Commissioner as noted supra, is a correct and legal order. The appellants were entitled to the benefit of exemption in respect of Waste and Scrap arising out of manufacture of goods leviable for duty under Section 3A in view of Notification No. 49/97 dated 1 .....

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