2005 (3) TMI 692

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.... [Order per : P.S. Bajaj, Member (J)]. -  In this appeal, the appellants have made a challenge to the order-in-appeal vide which the Commissioner (Appeals) had affirmed the order-in-original of the adjudicating authority, who confirmed duty demand of Rs. 67,275/- with penalty of Rs. 5,000/- against them. 2. None has come present on behalf of the appellants. They have prayed for decisio....

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....t of duty and not where the goods had been cleared at nil rate of duty. 6. From the record, it is evident that the waste and scrap generated within the factory of the appellants, had been utilised in the manufacture of re-processed granules which were cleared by them at nil rate of duty, being exempted under Notification No. 131/95-C.E., dated 6-9-95. The plea of the appellants that nil rate....