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2001 (4) TMI 304

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.... Shri K. Parameshwaran, Advocate, for the Respondent. [Order per : G.A. Brahma Deva, Member (J)]. -  Heard both sides. Shri Parameshwaran appearing for the respondents submitted that the Department has come in appeal on the ground that the Commssioner of Central Excise (Appeals) Bangalore, has failed to appreciate that, even as per Note 6(a) to Chapter XV, waste and scrap obtained from....