2001 (8) TMI 882

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..... i M.H. Shaikh, JDR, for the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. In this case duty demand of Rs. 1,68,12,710.84 has been confirmed on Diatomaceous Earth produced by the applicant during the period April, 94 to December, 94 and penalty equivalent to duty has been imposed under Sec. 11AC and Rule 173Q of the Central Excise Rules. The applicant is the manufacturer of ad .....

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..... een rightly confirmed. 2. We find on a careful consideration of the submissions of both sides that prima facie, the decision of the Larger Bench of the Tribunal cited by the ld. Counsel i.e. Markfed Vanaspati Allied Industries v. CCE, Chandigarh [2000 (116) E.L.T. 204 (Tri.)] holding that spent earth which is another name of activated clay is not a manufactured product arising out of any manuf .....

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