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2005 (1) TMI 181
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....al, filed by the Revenue, the issue relates to the dutiability on waste and scrap of capital goods removed by M/s. Banswara Textile Mills Ltd. 2. We heard Shri Vikas Kumar, learned SDR for Revenue and Shri K.K. Anand, learned Advocate for the respondents. The Deputy Commissioner, under Order-in-Original No. 52/2004 dated 23-2-2004, confirmed the demand of duty and imposed an equivalent amount of ....