2004 (6) TMI 562

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....Shaikh, JDR, for the Respondent. [Order]. -  The appeal of the appellant is directed against the Order-in-Appeal passed by the Commissioner (Appeals) whereunder payment of Rs. 4,03,201/- confirmed by the adjudicating authority was upheld besides penalty to the extent of Rs. 1,00,000/- was sustained. 2. The aforesaid duty was demanded from the appellants in respect of the duty pa....

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...., which is debited on 31st March 1996. 4. The adjudicating authority has noted that, the appellants had taken credit of duty paid on inputs used in the scrap which arose in the manufacture of exempted P.D. Pumps. Hence the same is required to be reversed. 5. In the order-in-appeal, it is clearly stated that, the waste and scrap cleared on payment of duty cannot be treated as cleara....