2000 (11) TMI 370

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....ents. [Order per : V.K. Agrawal, Member (T)]. - In this appeal filed by the Revenue the issue involved is whether runners and risers emerging during the process of manufacture of ingots are eligible for exemption from payment of duty under Notification No. 49/97-CE dated 1-8-97 as waste and scrap. 2. When the matter was called no one was present on behalf of the M/s. Singla Steels Ltd., n....