2004 (1) TMI 488

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....ntosh, SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. - Appellants filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the benefit of Notification No. 50/97-C.E., dated 1-8-1997 was denied to the appellants in respect of Runners and Risers arisen in the course of manufacture of Ingots and Billets. 2. Heard both sides. 3. The appe....

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....ered under the Notification No. 50/97-C.E., dated 1-8-97. Therefore, we find no infirmity in the impugned order passed by the Commissioner whereby benefit of Notification No. 50/97-C.E., dated 1-8-97 was denied. 4. During the arguments the appellants also claimed the benefit of Notification No. 49/97-C.E. We find that this Notification provides exemption to waste and scrap arising in course ....