2005 (8) TMI 503

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....ellant. Shri V. Valte, SDR, for the Respondent. [Order per : C.N.B. Nair, Member (T)]. -  The duty demand is in respect of M.S. Bars and Rods etc. made from rails, wheels, fish plates etc. purchased from the railways. The Appellant claimed exemption under Notification No. 202/88 which was rejected in the impugned order. Learned Counsel of the Appellant has submitted that this issue h....

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....s pleased to hold that exemptions can not be granted by presuming that all waste and scrap in the market are duty paid. Learned Senior Departmental Representative points out that relying on this judgment this Tribunal had rejected exemption under Notification No. 202/88. 3. We find that the dispute remains specifically covered by the decision of the Allahabad High Court in the case of Laks....