2013 (11) TMI 1135

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....R PER : D M Misra These applications are filed seeking waiver of pre-deposit of duty of Rs.35,41,059/- and equal amount of penalty imposed under Section 11AC of CEA, 1944. 2. At the outset, the Ld. Consultant, Shri B.N. Chattopdhyay for the applicant had submitted that the applicants are engaged in the manufacture of "Acid Slurry" using the inputs viz. "Linear Alkyl Benzene" (LAB) and "Su....

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....nt Sulphuric which emerges as by-product and cleared by availing benefit of exemption notification is squarely covered by the judgment of Hon'ble High Court at Gujarat in the case of Commr. of Central Excise, Ahmedabad-III Vs. Nirma Ltd. reported in 2012 (281) E.L.T. 654 (Guj.). 3. The Ld. A.R. for the Revenue reiterated the findings of the Ld. Commissioner (Appeals). The Ld. A.R. could not pro....