2007 (11) TMI 152

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..... d the after giving due intimation to the Department - fact that two small consignments were cleared on payment of duty does not change the nature of waste which was of no use to any one – so demand of duty on such waste is not justified - E/577/2004 - A/1975/KOL/2007, - Dated:- 29-11-2007 - Dr. Chittaranjan Satapathy, Member (T) and Shri D.N. Panda, Member (J) [Order per: Chittaranjan Sa .....

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..... the said Rule after giving due intimation to the Department. The fact that two small consignments were cleared on payment of duty does not change the nature of waste which was of no use to any one and admittedly the same has been destroyed. As such, the orders passed by the Authorities below confirming duty on such waste and imposition of penalty and demanding interest are not legal and correct an .....

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