2005 (2) TMI 174

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..... - The Revenue's appeal is in regard to demand of Rs. 14,282/-. It is being contended that the Commissioner (Appeals) was in error in holding that no duty is payable on copper scrap and old and used ball bearings cleared as scrap from the factory. 2. None appeared for the respondents. Therefore, we are disposing of the appeal after hearing the learned DR. It is the Revenue's contention that duty .....

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