2017 (9) TMI 1969

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....chnical) Shri B L Yadav, Consultant for the Appellants Shri R K Mishra, AR for the Respondent JUDGEMENT Per: Justice (Dr.) Satish Chandra: The present appeal is filed against the order in Appeal No. 22-15-16 dated 30.11.2015. The disputed period is from 2011- 2015. 2. During the period under consideration, the appellant was selling the scrap of aluminum products like aluminum ing....

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.... on segregation of impurities like iron, steel, rubber , plastic, dust etc. in respect of brass scrap. The above circular is clarificatory in nature. So, it is applicable retrospectively. This clarification was not available at the time of adjudication. In the interest of justice, we feel that the issue should be decided in the light of circular (supra). Hence, we set aside the impugned order and ....