2001 (7) TMI 1041

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....i R. Parthasarathy, Consultant, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)].  This is a Revenue appeal against Order-in-Appeal No. 1/95 (M) (D), dated 12-1-1995 granting relief to the appellant on the removal of waste, parings, scrap of plastics falling under Chapter 39 of the schedule of Central Excise Tariff Act, 1985 granting benefit of Sl. No. 19 of the table to....

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....those goods is 'NIL' and the same has been discharged. 2. The Revenue contends that "NIL" rate of duty could be considered as duty payable in terms of the findings given by the Commissioner and challenged the correctness of the Tribunal's judgment rendered in the case of M/s. Ajit Metal Industries (supra). 3. Ld. DR submitted that this case has been referred before the Apex Court. ....