2007 (9) TMI 484

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.... Shri C.S. Rajput, DR, for the Respondent. [Order per : Justice R.K. Abichandani, President]. - Heard both the sides. Having regard to the short issue involved, which relates to not depositing the amount under Section 35F of the Central Excise Act, 1944, the appeal itself is taken up for final hearing at the instance of both the sides, by waiving the requirement of pre-deposit. 2. Th....

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....ng that earlier the Commissioner (Appeals) had remanded the matter on 10-6-2005. In that order, the Commissioner (Appeals) took note of the fact that after extraction of the finer quality of scrap, the remaining scrap would remain "processed scrap" but of poor quality. Since the relevant contentions on this aspect were not considered earlier by the adjudicating authority, the appellate Commissione....

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....ed, was processed by the appellant, as a result of which zinc ingots were manufactured, which were exported and sold as per the permission to sell, in the domestic market, on which duty was paid. As a result of this process, certain quantity of scrap was treated as by-product and dutiable under the same tariff item No. 7902 as "zinc waste and scrap". It is submitted that the value of the remaining....