2007 (1) TMI 312

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....pellant. Shri R.J. Parakh, Advocate, for the Respondent. [Order per : M. Veeraiyan, Member (T)]. -  This is an appeal by the department against the order of the Commissioner (Appeals) No. ZBN/365/M-VII/2000 dated 19-12-2000. 2. Heard both sides. 3. The relevant facts, in brief, are as follows :           a. The responden....

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....e it is beyond the scope of "manufacture", the sale, internal consumption, etc., are irrelevant. I find that the impugned order is silent on the DES Sludge vis-a-vis its marketability and/or manufacture. I am in agreement with the appellants and hold that the DES Sludge is beyond the purview of "manufacture" and hence levy of duty is uncalled for." 4. The learned DR submits that spent sulp....