2008 (5) TMI 175

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....for the Respondent. [Order per : P. Karthikeyan, Member (T)]. - This appeal filed by the Revenue challenges an order of the Commissioner (Appeals). In the impugned order, the Commissioner (Appeals) vacated demand of Rs. 34,800/- raised against M/s. Ashok Leyland Ltd. towards the duty payable on waste oil cleared during July 99 to December 1999. The original authority held that the waste oil had....

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.... heard ld. SDR. Nobody is present representing the respondents. 3. We have carefully considered the facts of the case. The statutory provisions at the material time provided for collection of applicable duty when capital goods were cleared as waste and scrap. We find that, in the instant case, the waste oil is a mixture of various used oils and dirt which cannot be classified in any particular ....