2007 (2) TMI 465

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..... Shri B.S. Suhag, DR, for the Respondent. [Order]. -  Heard both sides. 2. The appellant filed this appeal against the impugned order whereby demand of Rs. 45,581/- is upheld and penalty of the equal amount is imposed. 3. The demand is in respect of waste and scrap of capital goods under Rule 57S(2)(c) of Central Excise Rules. 4. The appellant relied upon the....