2009 (3) TMI 95

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..... ation is not applicable as appellants manufactured some dutiable wagons - appellants claim that portion of waste and scrap, which are used in respect of such wagons cleared on payment of duty, the appellants have proportionately paid the duty – prima facie, appellant have a good case on merits in their favour – matter remanded - 73 of 2008 - - - Dated:- 4-3-2009 - PINAKI CHANDRA GHOSE and RUDRE .....

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..... recorded in the said order dated 6 th December, 2007 as follows : "The appellants received duty paid iron and steel products, which they use in the manufacture of exempted railway wagons, and in course of such manufacture, certain waste and scrap arise, which again are melted to manufacture castings and such castings, according to the appellants, are further used in the manufacture of wagons. .....

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..... the submissions made from both sides, we are of the prima facie view that the appellant have a good case on merits in their favour, and accordingly, we remand the matter before the learned Tribunal for hearing the questions afresh. Mr. Roychowdhury, learned Advocate appearing on behalf of Union of India also submitted that such hearing should be granted in accordance with the provisions of law a .....

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