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Issues:
1. Whether duty can be levied on slurry occurring in the course of manufacturing soda ash. 2. Validity of show cause notice issued by the Superintendent of Central Excise. 3. Interpretation of the product in question as Sodium Bicarbonate. 4. Marketability and identification of goods for excise duty purposes. Analysis: 1. The writ petition sought a mandamus to prevent the respondents from imposing duty on slurry in soda ash production. The petition was in response to a show cause notice demanding a substantial duty amount under Central Excise Rules and the Central Excise Act. 2. The counsel cited a Tribunal case where the issue of duty on a similar product was considered. The Tribunal concluded that the product, identified as Sodium Bicarbonate, was not liable to duty as it was an intermediate stage chemical mixture in soda ash manufacturing. 3. Referring to Supreme Court decisions, the judgment emphasized that excise duty is applicable upon the manufacture of identifiable goods known in the market. The product in question, as per expert affidavits and technical literature, did not meet the criteria of being recognized as Sodium Bicarbonate in the market due to its impure nature and varied names. 4. Based on the legal principles established by the Supreme Court, the judgment declared that the petitioner could not be held liable for excise duty on the product, as it did not meet the marketability and identification requirements for dutiable goods. The petition was granted in favor of the petitioner, absolving them from the duty liability under the Central Excises and Salt Act.
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