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TMI Blog2009 (7) TMI 1008X X X X Extracts X X X X X X X X Extracts X X X X ..... of brass and copper, manufactures biffets, untrimmed sheets and trims same - These trimmed sheets and circles used for manufacture of handicrafts and utensils X X X X Extracts X X X X X X X X Extracts X X X X ..... d of about Rs. 81 lakh with benefit of Modvat given and the net demand was around Rs. 62.62 lakh. The said order was modified by the Commissioner (Appeals) against which both the department and the party came on appeal before the Tribunal and the matter was remanded back for de novo consideration. The submission of the learned advocate is that Commissioner (Appeals) has gone beyond the original de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssioner has treated waste arising out of trimming of untrimmed sheets and circles as another final product and as exempted product and therefore, they are not eligible for benefit of Notification No. 67/95 in respect of untrimmed sheets. Such conclusion, according to him, is erroneous. If this exemption is made available, no demand survives. Further substantial portion of demand of Rs. 2.7 crores, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ground of denial of Notification No. 67/95 is not sustainable. However, in respect of rest of the demand, applicant has not made out a strong prima facie case for waiver of the entire demand. 8. Other issue raised by the advocate shall be gone into in detail at the time of hearing of the appeal. 9. Taking the entire facts and circumstances and the financial hardship pleaded into account, we d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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