2001 (7) TMI 1041

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..... [Order per : S.L. Peeran, Member (J) (Oral)]. This is a Revenue appeal against Order-in-Appeal No. 1/95 (M) (D), dated 12-1-1995 granting relief to the appellant on the removal of waste, parings, scrap of plastics falling under Chapter 39 of the schedule of Central Excise Tariff Act, 1985 granting benefit of Sl. No. 19 of the table to Notification No. 14/92-C.E., dated 1-3-92, after foll .....

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..... 2. The Revenue contends that NIL rate of duty could be considered as duty payable in terms of the findings given by the Commissioner and challenged the correctness of the Tribunal s judgment rendered in the case of M/s. Ajit Metal Industries (supra). 3. Ld. DR submitted that this case has been referred before the Apex Court. He has no information about its final disposal or any stay in the .....

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..... ndustries (supra). The proposition laid down in the CEGAT s case has since been decided by the Apex Court in the case of M/s. Usha Martin Industries Ltd. v. CCE and has since been followed by the Tribunal in the case of SAIL. The issue is totally settled and the matter is no longer pending before the Apex Court for further determination. In that view of the matter, there is no merit in this appeal .....

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