2005 (12) TMI 315

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....for the Respondent. [Order]. -  The lower authorities have demanded duty of Rs. 4,70,161/- from the assessee for the period 1996-97 to 1999-2000 (up to 26-7-99). A part of this demand is on a quantity of 77,300 Kgs. of stable bleaching powder and the rest on bleaching powder allegedly removed in the guise of waste. The show cause notice which demanded the above duty was issued on 15-10-....

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....e bleaching powder is concerned, there is a demand of duty of Rs. 1,17,352/- and that the rest of the demand of duty [Rs. 3,52,809/-] is on 'bleaching powder' found to have been clandestinely removed in the guise of waste/sludge during the material period. It appears that in respect of the latter commodity, there is a dispute as to whether it was excisable as stable bleaching powder or non-excisab....