2004 (1) TMI 494

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.... JDR, for the Respondent. [Order per : G.A. Brahma Deva, Member (J) (Oral)]. - This is an appeal filed by the assessee. The Counsel submitted that the short point to be considered in this case is whether boiler ash is dutiable or not. He said that issue is no longer res integra in view of the decision of the Supreme Court in the case of UOI v. Ahmedabad Electricity Co. Ltd., 2003 (158) E.L.T. 3....