(1.) Heard both sides.
(2.) Appellants filed this appeal against the adjudication order passed by the Commissioner of Central Excise, whereby the demand was confirmed in respect of waste and scrap of iron and steel copper and brass scrap, plastic scrap and rubber scrap.
(3.) Appellants are not pressing the appeal in respect of demand confirmed on rubber scrap, therefore, the demand in respect of rubber scrap is upheld.