2006 (11) TMI 41

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....r 1999 against an order passed by learned Commissioner of Central Excise (Appeals) denying them the benefit of exemption from payment of duty on 'waste and scrap' generated from the manufacture of their main products during the period of dispute (October, 1997 to March, 1998). There is no representation for the appellants despite notice, nor any request for adjournment. Learned SDR is ready to pre....

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....ion, which reads as under :- Waste, parings and scrap arising during manufacture of exempted goods — Exempted In exercise of the powers conferred by sub-section (1) of Section 5A of the Central Excises and Salt Act, 1944 (1 of 1944), the Central Government, being satisfied that it is necessary in the public interest so to do, hereby exempts waste, parings and scrap arising in the course of....