2001 (4) TMI 268

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.... Respondents. [Order per : Gowri Shankar, Member (T)]. -  The respondent to this appeal was engaged in the manufacture of detergent powder and acid slurry. It cleared on payment of duty of 5% spent sulphuric acid, a by-product. By a notice issued to the department contended that spent sulphuric acid was nothing other than the sulphuric acid which the manufacturer received and utilized, ....

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....and unrepresented. 4. From the facts that we have narrated above it will be evident that the Commissioner (Appeals) decided the appeal on a matter which was entirely irrelevant. Classification of the product was never an issue before him not having been raised in the show cause notice. However, the Larger Bench of the Tribunal in CCE v. Keti Chemicals - 1999 (113) E.L.T. 689 held that the ....