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2006 (1) TMI 394

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....er]. - Heard both sides. 2. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the confiscation of goods that is S.S. Scrap is in dust form were set aside. 3. The respondents are engaged in the manufacture of stain steel cut wire shots. During the process of manufacture some S.S. Scrap in dust form comes into existence and as per the Rev....