2002 (4) TMI 881

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.... Advocate, for the Appellant. Shri A. Jayachandran, DR, for the Respondent. [Order per : S.L. Peeran, Member (J) (Oral)]. - This stay application and appeal arises from OIA No. 99/2001, dated 31-7-2001 by which the Commissioner (Appeals) has confirmed the Order-in-Original demanding duty of Rs. 1,08,271/- under Section 11A of the Act. As the issue lies in a narrow compass, by granting wai....

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....ing sugar and worn out pipes, worn out machinery are being removed which does not come within the definition of "waste and scrap" and hence no duty is required to be levied. However, both the authorities rejected their plea that there is no finding as to whether the item has satisfied the Section Note 7 of Section XV except to say that it qualifies for demanding duty and it cannot be treated as wo....

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....t arisen out of manufacture or mechanical working of metals and the same has not been examined by the authorities. 4. Ld. DR submits that the matter is required to be scrutinised again in the light of judgment of the Tribunal. The original authority has to see as to whether "waste and scrap" has arisen out of manufacture or mechanical working of iron and steel as there is no specific findi....