2001 (8) TMI 882

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....h Dharmadhikar, Consultant, for the Appellant. Shri M.H. Shaikh, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. -  In this case duty demand of Rs. 1,68,12,710.84 has been confirmed on Diatomaceous Earth produced by the applicant during the period April, 94 to December, 94 and penalty equivalent to duty has been imposed under Sec. 11AC and Rule 173Q of the Cent....

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....leared by the applicant to job workers, the duty demand has been rightly confirmed. 2. We find on a careful consideration of the submissions of both sides that prima facie, the decision of the Larger Bench of the Tribunal cited by the ld. Counsel i.e. Markfed Vanaspati & Allied Industries v. CCE, Chandigarh [2000 (116) E.L.T. 204 (Tri.)] holding that spent earth which is another name of ac....