2003 (8) TMI 429

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....al, SDR, for the Respondent. [Order]. - After dispensing with the condition of pre-deposit of duty and penalty, I take up the appeal itself with the consent of both the sides. The dispute in the present appeal relates to the waste and copper scrap generated in the appellants' factory during the course of manufacture of their final product. Such waste and scrap was cleared by the appellants u....

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.... accepted by the original adjudicating authority who after observing that the appellants have not entered such waste and scrap in their RG 1 Register confirmed the demand of duty of Rs. 22,877.01 and imposed penalty of an identical amount. 2. On appeal against the above order, the Commissioner (Appeals) accepted the appellants' stand on the legal point that they were entitled to clear the ....

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....k by them. He submits that it is the department's own case that they have sent the waste and scrap and received the intermediate goods. In the circumstances, the observation made by the lower authorities that they have not maintained any RG I Register and have not produced any documentary evidence to show that the intermediate product from their job workers was received by them is not factually co....