2006 (6) TMI 297

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..... .- Revenue filed this appeal against the Order-in-appeal passed by the Commissioner (Appeals). The respondents also filed Cross-objections in support of the impugned order. 2. The brief facts of the case are that the respondents are engaged in the manufacture of cold rolled sheets. The dispute is in respect of the scrap cleared by the respondents. The respondents were clearing cut length, en .....

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..... nt brought on record the cross-examination of Mahendra Turkhiya and other buyers. In the cross-examination, the buyers specifically submitted that the goods received by them are of uneven gauge and having bubbles, waves, holes and it can be used in the manufacture of further goods by putting various piece/folding and the goods received by them were not in uniform shape. In view of the fact that bu .....

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