2006 (6) TMI 297

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....ppellant. None, for the Respondent. [Order].-  Revenue filed this appeal against the Order-in-appeal passed by the Commissioner (Appeals). The respondents also filed Cross-objections in support of the impugned order. 2. The brief facts of the case are that the respondents are engaged in the manufacture of cold rolled sheets. The dispute is in respect of the scrap cleared by t....

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....able to duty as sheets. 5. In the Cross-objections, the respondent brought on record the cross-examination of Mahendra Turkhiya and other buyers. In the cross-examination, the buyers specifically submitted that the goods received by them are of uneven gauge and having bubbles, waves, holes and it can be used in the manufacture of further goods by putting various piece/folding and the goods....