2015 (1) TMI 817

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.... 1. When this matter was called, after hearing both sides, we find that the issue involved in this case is regarding confirmation of demand of an amount which is 5% of the value of Sulphuric Acid cleared by the appellant to manufacturers of fertilizers by availing the benefit of procedure of Chapter X (cleared at Nil rate of duty). We find that the identical issue of another manufacturer i.e. M/s ....