2012 (11) TMI 522

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....Rep by: Shri Bharat Raichandani, Adv. Respondent Rep by: Shri D D Joshi, Supdt. (AR)   1. Heard both sides. 2. The appellant filed this application for waiver of pre-deposit of duty of Rs.10,31,929/-, interest and penalty. The demand is in respect of used transformer oil, spent lubricating oil, used MDEA (methyl diethanol amine) and spent nickel/copper/zinc/iron catalysts. 3. T....

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....d. Without deciding the classification the demand of duty is not sustainable. Even in the show-cause notice there is no proposal to classify the goods under any tariff heading, hence, the demand is not sustainable. 5. The contention of the revenue is that the applicant availed credit in respect of transformer oil, lubricating oil MDEA and catalysts, the same is liable for duty, hence the demand....