2010 (3) TMI 954

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..... tions, the prayer is to grant waiver of pre-deposit and stay of recovery in respect of the amounts of duty and penalty. The lower authority has demanded duty of over Rs. 2.8 Crores from the appellant in respect of one manufacturing unit and duty of over Rs. 1.3 Crores in respect of another unit for the period December 06 to November 07. He has also imposed penalties on the appellant. The duty de .....

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..... e of the Institute of Scrap Recycling Industries (ISRI), that Zinc scrap conforming to ISRI code would be excisable on account of such code having been incorporated in the relevant sub-heading of Heading 7602 of the CETA Schedule. 3. After considering the submissions, we are not impressed, at this stage, with the arguments of the learned Jt. CDR inasmuch as these arguments have failed to get ove .....

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