COMMISSIONER OF CENTRAL EXCISE Vs. SANGAM SPINNERS LTD.

JUDGEMENT

(1.) IN this appeal, the Revenue has contested the correctness of the impugned order -in -appeal vide which the Commissioner (Appeals) had dropped the duty demand against the respondents in respect of the burnt copper wire scrap which they cleared during the period July, 1999 to October, 1999 without payment of duty. The adjudicating authority confirmed the duty demand of Rs. 12,851/ - with interest and equal amount of penalty against them but the Commissioner (Appeals) has reversed the Order on the ground that waste and scrap so cleared by the respondents did not stand classified under any tariff heading and also did not satisfy the other conditions detailed under Rule 57 -S(2)(c).

(2.) NONE has come present on behalf of the respondents. No request for adjournment has been received from them. Therefore, we proceed to decide the appeal after hearing the learned JDR.