2017 (9) TMI 1969

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..... ion - Applicability of Board circular No. 1029/17/2016 CX. dated 10.5.2016 - retrospective effect - HELD THAT:- The Board has issued a circular No. 1029/17/2016 CX. dated 10.5.2016 where a clarification was given on segregation of impurities like iron, steel, rubber , plastic, dust etc. in respect of brass scrap. The above circular is clarificatory in nature. So, it is applicable retrospectively. .....

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..... dated 30.11.2015. The disputed period is from 2011- 2015. 2. During the period under consideration, the appellant was selling the scrap of aluminum products like aluminum ingots and aluminum scrap. For this purpose, appellant purchased the raw material (scrap) from various sources. In the aluminum, there are impurities like iron, zinc, magnesium etc. The department is of the view that the appe .....

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..... le at the time of adjudication. In the interest of justice, we feel that the issue should be decided in the light of circular (supra). Hence, we set aside the impugned order and remand the matter to adjudicating authority to decide the issue afresh in the light of clarification issued by the Circular (supra), but by providing the opportunity of hearing to the appellant. Additional evidences may be .....

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