2006 (9) TMI 73

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....th sides, we are of the view that the appeal itself requires to be finally disposed of. Accordingly, after dispensing with predeposit, we take up the appeal for final disposal. 2. The short question arising for consideration in this appeal is whether "waste lube oil" cleared by the appellants from their factory during the period 9- 1-2000 to 29-7-2003 was chargeable to duty of excise. In the impu....