2002 (11) TMI 239

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....is petition for stay came up for hearing, it was agreed by both the sides that appeal itself can be disposed of. We, therefore, waive the condition of pre-deposit and proceed to dispose of the appeal itself. 2.  The challenge in this appeal at the instance of the assessee is against the order passed by the Commissioner dated 28-5-2002/6-6-2002 confirming duty demand of Rs. 1,47,012/- and imp....

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....m the kiln shell and new layer has to be fixed. The average life of the firebricks in cement industry is 6 to 9 months. 4. The firebricks which became waste and scrap are being sold. It can be used only for the purpose of re-processing to extract the chemicals which can be recycled and used in the manufacture of fresh firebricks. There is no entry in the tariff imposing any duty on waste and scra....

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....e appellant that in the order impugned, the Commissioner has admitted that after life span is over, firebricks are to be removed from the kiln with the help of hammers, hydraulic and pneumatic jacks. After dismantling, they no longer remain fire bricks but remain as broken, unshaped fire bricks. The finding of the Commissioner that the appellant is bound to pay duty in view of the provisions conta....