2004 (7) TMI 113

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.... By this appeal, appellants are challenging the Order-in-Appeal No. 609/2002-C.E., dated 11-10-2002 by which the waste oil which, has come into existence and not as a result of production or manufacture has been charged to duty. 2. It is the contention of the appellant that the waste oil is not a marketable commodity and therefore it is not liable for duty. In this regard, Larger Bench judgment....