2016 (8) TMI 446

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....er (Technical) Present for the Appellant : Shri Atul Gupta, Advocate Present for the Respondent: Rajeev Ranjan (Joint Commissioner) ORDER The above appeals are filed by M/s Super Cassettes Industries Ltd. and its Director against Order-in-Appeal No. 8-9/CE/NOIDA/2007 dated 25/01/2007 passed by Commissioner (Appeals) Meerut-II (NOIDA). 2, Brief facts of the case are that the appellan....

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..... The said show cause notice had proposed demand of Central Excise duty for Rs. 10,32,405/- with other proposal of penalty. The said show cause notice was adjudicated through Order-in Original No.  dated 28.11.2005 wherein the original authority held that the said Silver Targets cannot be re-used as such therefore and therefore they become waste and scrap of silver and confirmed the demand an....

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....conducted by Revenue and it was found that Silver contained was 97% to 98% is not based on facts. In fact during the investigation the department officers contacted the purchasers and purchasers have stated that worn out Silver Targets purchased by them were having purity of silver as 99.99% and same is stated at Para 4.1, 4.2 and 4.3 of the said show cause notice. 5. The Id. Counsel for appell....

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....e and Scrap and is classifiable under chapter sub-heading No. 7101.80. 7. We have considered the rival contentions. We find that the facts in the present case are similar with the facts in the case of OEN (I) Ltd. Vs. CCE Cochin (supra). In the said case the silver strips were subjected to the process of punching out of silver in the manufacturer of electro mechanical electronic components. The....