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2006 (2) TMI 483

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.... Shri H.C. Verma, DR, for the Respondent.  [Order per : S.S. Kang, Vice-President]. -  Heard both sides. Appellant filed this appeal against the Order-in-Appeal passed by the Commissioner (Appeals) whereby the demand was confirmed in respect of M.S. Heavy Scrap, Aluminium Scrap cleared by the appellant. The said demand was confirmed on the ground that M.S. scrap is of used and old ....

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