UNION OF INDIA Vs. BANSWARA SYNTEX LTD

JUDGEMENT

(1.) Heard learned counsel for the parties.

(2.) This appeal has arisen out of the order of the Custom Excise and Service Tax Appellate Tribunal dated 1st February, 2006 allowing the appeal of the respondent manufacturer in respect of duty levied on removal of MS Scrap on its clearance from the manufacturer's factory.

(3.) The substantial questions of law framed at the time of admission reads as under :-