1998 (12) TMI 170

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..... r (T)]. The Collector (Appeals) in the impugned order held that Respondents herein have claimed the benefit of Notification 178/88 on the ground that the goods are manufactured out of the scrap purchased from the open market on which the duty liability has been discharged. The Department has not produced any evidence to show that the goods purchased are clearly recognisable as non-duty paid .....

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..... t concessional rate of duty is applicable only if the copper circles are manufactured out of duty paid inputs as specified in the Notifications. The Assistant Collector denied them the benefit. On appeal, the learned Commissioner (Appeals) extended the benefit of concessional rate of duty under the said Notification to the unit. 3. Shri D.S. Negi, learned DR appears for the appellants. None is .....

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..... in this regard, he could not indicate any finding anywhere in the orders of the lower authorities. The Department itself admitted in the ground of appeal that the waste and scrap of copper purchased from the open market by the assessee are mixed up scrap (duty paid scrap and duty exempted copper scrap) and it is not possible to identify and prove that the open market purchases made by the party is .....

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