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    <title>2009 (5) TMI 698 - CESTAT, MUMBAI</title>
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    <description>Carbide sludge (lime sludge) was treated as prima facie marketable because it was sold at a minimum price, supporting excisability at the stay stage and making the relied-upon Supreme Court ruling on non-marketable sludge inapplicable on the facts presented. The plea of limitation was also found prima facie unavailable because the goods were cleared without duty despite self-classification under a dutiable heading. A pre-deposit of duty was directed within six weeks, with waiver of pre-deposit and stay of recovery of penalty granted on compliance.</description>
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      <description>Carbide sludge (lime sludge) was treated as prima facie marketable because it was sold at a minimum price, supporting excisability at the stay stage and making the relied-upon Supreme Court ruling on non-marketable sludge inapplicable on the facts presented. The plea of limitation was also found prima facie unavailable because the goods were cleared without duty despite self-classification under a dutiable heading. A pre-deposit of duty was directed within six weeks, with waiver of pre-deposit and stay of recovery of penalty granted on compliance.</description>
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