2007 (7) TMI 199

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....he view that the appeal itself can be finally disposed of. Accordingly, after dispensing with predeposit, we take up the appeal. 2. The appellants are manufacturers of liquid Sulphur dioxide and other chemicals. During the period of dispute [November 2004 - August 2005], they cleared the liquid Sulphur dioxide in cylinders supplied by buyers, on payment of duty on the basis of transaction value.....