2009 (4) TMI 760

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....er : M.V. Ravindran, Member (J)]. -  This application is filed by the applicant for condonation of delay of 45 days in filing the appeal before the Tribunal None appeared on behalf of the applicant despite notice of hearing the COD application. Since the case is of year 2008, we take up the application for the disposal in the absence of any representation from the applicant. Heard the learne....

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....n waste and scrap/materials generated during the manufacture of the items and the differential duty on the clearance of fabricated articles of iron and steel. On our perusal of the records, we find that the Commissioner (Appeals) has found merits in the appellant's claim that the value of scrap and pontoons taken for determining duty should be considered as cum duty value and the differential duty....