2003 (8) TMI 403

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....lant. Shri Sanjay Singhal, DR, for the Respondent. [Order per : Gowri Shankar, Member (T)]. -  The appeal is against that part of the Commissioner's order confirming the demand for duty on scrap manufactured and cleared by the appellant without payment of duty. The scrap arose in the manufacture of needles. 2. The contention of the Counsel for the appellant, that the benefit ....