2012 (6) TMI 746

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....er: P.G. Chacko In this appeal filed by the Department, the short question arising for consideration is whether the respondent should be asked to pay duty of excise on carton waste, crown waste, glass scrap, crate scrap, pet-bottle scrap, PVC cans and plastic crowns which were cleared by them under commercial invoices without payment of duty during the period from April, 1997 to November, 2001.....

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....e respondent prays for dismissing the appeal on the strength of the findings recorded by the adjudicating authority. 3. On a perusal of the records, we find that the above rule was not invoked in the show-cause notices. Further, we find that the adjudicating authority examined the very excisability of the above materials and held in favour of the assessee by relying on the Hon'ble Supreme Court....