1999 (8) TMI 375

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....or the Respondent. [Order per : P.C. Jain, Vice President]. - From a reading of the show cause notice, allegation as made out in the said show cause notice dated 3-1-1992 issued by the concerned C.C.E. was that the appellants herein had cleared 3,33,337 kgs. waste chemicals (solvent) etc. outside the factory and these waste chemicals had emerged during the course of manufacture of Dane's sal....

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....p;In the aforesaid background in the adjudication order the adjudicating authority posed the following questions for determination :- "(a) the waste chemicals cleared by the assessee had arisen during the course of manufacture of Dane's salt in a 100% Export Oriented Unit or whether these waste chemicals had arisen during the course of manufacture of chemicals/Drugs in their other unit hou....

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....w of the aforesaid finding that the waste had arisen not in the manufacture of Dane's salt but in the course of manufacture of bulk drugs in their own factory the demand of duty is not sustainable against the 100% EOU inasmuch as the show cause notice has been given to the 100% EOU on the allegation that the waste has arisen in the course of manufacture of Dane's salt. Learned Advocate submits tha....