2014 (1) TMI 372

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....a Wadhwa :- The demand of duty of Rs. 82,26,002/- stand confirmed against the applicant alongwith imposition of penalty of identical amount on the finding that they have cleared waste and scrap from their factory without payment of duty. The appellants have taken a categorical stand before the Adjudicating Authority that they were doing trading in waste and scrap and, as such, said waste and scra....