1999 (5) TMI 123

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....he Respondents. [Order per : P.C. Jain, Vice President]. -  Matter called. None for the respondents despite a notice of hearing sent to them. Therefore, we have heard the ld. JDR. Sh. S. Nunthuk in support of Revenues appeal. 2. Briefly stated the facts of the case are as follows : The appellant herein is a manufacturer of aluminium circles falling under Chapter Heading 76.06....

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....llows :- "For the purpose of this Notification all stocks of aluminium and products thereof in the country, except such stocks as are clearly recognisable as being non-duty paid shall be deemed to be aluminium and products thereof on which the duty has already been paid." 4. The Assistant Collector on the view that the aluminium waste and scrap being exempted only in two specific circum....

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.... are to be deemed to be duty paid except those which are clearly recognisable as non-duty paid. Hence this appeal by the Revenue. 6. Ld. JDR Shri S. Nunthuk has drawn attention to the grounds of appeal in the appeal memo filed by the Revenue and submits that the lower appellate authority has looked at only one type of scrap, that is, scrap arising out of old broken/discarded utensils but t....

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.... 180/88 is that for the purpose of this Notification, all stocks of aluminium and products thereof in the country shall be deemed to be aluminium and products on which the duty has already been paid except such stocks as are clearly recognisable as being non duty paid. Aluminium waste and scrap being also a product of aluminium is also to be recognised as duty paid, in terms of this Explanation, u....