2014 (1) TMI 372

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....esentative (DR) ORDER Per. Archana 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 an....