2004 (12) TMI 565

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....SDR, for the Respondent. [Order per : V.K. Agrawal, Member (T)]. - The issue involved in this Appeal filed by M/s. Lohia B Pvt. Ltd. is whether the benefit of Notification No. 8/96-C.E. dated 23-7-96 (S. No. 74.2) is available to the goods imported by them. When the matter was called, no one was present on behalf of the Appellants, in spite of notice of hearing sent to them. We also observe ....

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....rted Brass scrap and not copper scrap and secondly the waste is not used within the factory of production as it is imported one. On the other hand, it is the contention of the Appellants that the Notification nowhere provides that waste and scrap should generate within the factory of production. We do not find any force in the contention of the appellants. S. No. 74.2 of Notification No. 8/96 prov....