2015 (3) TMI 250

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....as; The applicant filed this application for waiver of pre-deposit of tax of Rs. 4,03,806/- along with interest and penalty. The dispute relates to excisability of spent solvent/sludge. The applicants are 100% EOU manufacture of bulk drugs. According to the Revenue, these spent solvent/sludge are emerged during the process of manufacture. The Ld. Counsel for the applicant relied upon the decision....