1991 (2) TMI 269

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....ondent. [Order per : G. Sankaran, President]. -  The issue arising for determination in the present appeal is similar to the one in E/Appeal No. 4609/89-C - M/s. Anand Polyrotex v. Collector of Central Excise, Bombay - which was disposed of by Order No. 110/91-C, dated 21-1-91. The Revenue had relied on the provisions of Central Excise Rule, 57F(4)(a) to charge duty on the waste arising....