1996 (12) TMI 188

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....nt. [Order per : S.S. Kang, Member (J)]. -  The appellant filed this appeal against the Order-in-Appeal No. 6-C.E./CHD/91, dated 31-12-1990 whereby the Commissioner confirmed the demand of duty leviable on spent earth manufactured by the appellant during the course of manufacture of vegetable product. 2. Learned Counsel appearing for the appellant submitted that appellants are e....

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.... reiterated the finding of the lower authorities. 4. Heard both sides. In this case the appellants are engaged in manufacture of vegetable product and then used activated earth in the manufacture of vegetable product as a bleaching agent and after some time this activated earth loses its bleaching ability and emerges as spent earth. The respondents are demanding duty on this spent earth. T....