2004 (3) TMI 67

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....Court dated 5th November, 1997. Briefly stated the facts are as follows. 2. The Appellant is a bulk drug manufacturer and uses platinum catalyst. As the catalyst loses its character after some time, it is regenerated. According to the Department such regeneration amounted to manufacture. Thus, a show cause notice was issued to the Appellant as to why they should not pay duty. The Appellant file....