2010 (7) TMI 109

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....epartment against the order of the Commissioner (Appeals) No. 41/CE/APPL/CHD-II/2009 dated 9.10.09 by which the order of the original authority confirming demand of duty and imposing penalty stands set aside. 2. Heard both sides. 3. The respondent is a manufacturer of pesticides and they are availing Cenvat credit on inputs and input services. They also procure river sand which is one of the non....

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....eant for M/s. Punjab Chemicals and Crop Protection Ltd. was raised before the Commissioner (Appeals) for the first time and same was not raised before the original authority. 5. Learned Advocate for the respondents produced copies of appeal memo filed before the Commissioner (Appeals) and claimed that no river sand as such was sold as held by the original authority but entire sand was used in th....