2000 (11) TMI 355

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..... rder per : V.K. Agrawal, Member (T)]. Though the matter is posted today for hearing stay petition filed by M/s. B.H.E.L., we take up the appeal itself for disposal with the consent of both the sides as the issue involved is in very narrow compass. 2. The issue involved in this appeal is whether the Offcuts of the CRGO Sheets and Rejected sheets are classifiable as waste and scrap or the du .....

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..... der consideration were Offcuts of Steel Sheets and not the Steel Sheets itself; that there is nothing on record to show that what was cleared by them was shapes and sections. He, therefore, requested that the matter may be remanded to the Asstt. Commissioner for deciding the issue on the basis of Supreme Court's decision in the case of LML Ltd. 4. We have considered the submissions of both the s .....

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