2019 (9) TMI 107

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....or Respondent: Shri S.K. Shukla (AR) ORDER Per: Ramesh Nair The issue involved is that whether the appellant being 100% EOU is entitled to clear Spent Salt and Spent Acid by availing exemption Notification No. 23/2003-CE dated 31.03.2003. The lower authority have confirmed the demand on the ground that the appellant have not taken a specific permission for removal for Spent Salt and Spent....