2006 (3) TMI 571

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Full Text of the Document

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....or the Respondent. [Order]. -  The appellants are engaged in the manufacture of a dutiable product. During the period of dispute (Apr.- Sept.'02), "Spent Sulphuric Acid", which emerged as a by-product, was cleared without payment of duty in terms of an exemption Notification. During the said period, they were liable to pay 8% of the price of the exempted goods under Rule 6(3)(b) of the ....