2005 (4) TMI 165

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.... (Oral)]. - This Revenue appeal arises from-OIA No. 91/2002-C.E., dated 22-7-2002. The findings recorded by the learned Commissioner in Para 5 is extracted herein below : "5. The impugned order, the appeal and the submissions made at the time of personal hearing have been carefully considered by me. The point to be decided is whether waste and scrap arising during the course of production....