TMI Blog2003 (9) TMI 451X X X X Extracts X X X X X X X X Extracts X X X X ..... SDR, for the Respondent. [Order per : S.S. Kang, Member (J)]. Heard both sides. 2. The issue involved in this appeal is whether waste and scrap generated during the month of August, 1997 is entitled for the benefit of Notification No. 49/97-C.E., dated 1-8-1997. 3. The Scheme of Compound Levy under Section 3A of the Central Excise Act was introduced with effect from 1-8-1997 and subs ..... X X X X Extracts X X X X X X X X Extracts X X X X
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