2000 (6) TMI 393

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..... or the Respondent. [Order per : Gowri Shankar, Member (T)]. Appeal taken up for disposal after waiving deposit with consent of both sides. 2. The appeal is against the order of the Commissioner (Appeals), dismissing the appeal before him against the order of the Deputy Commissioner confirming the duty on the brass scrap which arises in the appellant s factory in the course of manufactu .....

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..... available independently of whether it was available in terms of clause (1) of the proviso. This aspect, it appears, has not been raised before the authorities concerned. Since this point has now come up in the proceedings before us, a finding on it has to be given. 4. Further, the appellant had contended that the notice dated 4-9-1997 demanding duty on goods cleared between April to December, 1 .....

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