2005 (9) TMI 374

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....e Respondent. [Order (Oral)]. -  This is a Revenue appeal against OIA No. 16/2003-C.E., dated 21-7-2003 passed by the Commissioner (Appeals). The spent methanol had not been accounted in the excise registers and hence proceedings were initiated for recovery of duty on the said spent methanol. The assessee had taken a view that spent methanol is a industrial waste and not goods and hence....