2008 (9) TMI 672

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....or the Appellant. Shri Prakash Shah, Advocate, for the Respondent. [Order per : Jyoti Balasundaram, Vice-President]. -  The Revenue is aggrieved by the finding of the Commissioner of Central Excise (Appeals), that demand of duty on Polyester waste during the period December 1994 to Feb. 1995, is not sustainable in the absence of any allegation in the show cause notice that any waste ....

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....regards the finding in para 6 of the impugned order, it is because the assesees themselves admitted liability to duty on waste and submitted that they had cleared waste generated subsequent to March, 1995 on payment of duty, which fact was required to be verified, that the demand for the period March, 1995 to July, 1996 was sent back for verification of the submission of the assessees that waste c....