2004 (9) TMI 455

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..... [Order per : P.G. Chacko, Member (J) (Oral)]. After examining the records and hearing both sides, we find that the appeal itself requires to be finally disposed of at this stage. Accordingly, after dispensing with pre-deposit, we take up the appeal. 2. The benefit of Notification No. 6/94-C.E. was denied to the appellants in respect of Di-calcium Phosphate cleared by them during 1-10-9 .....

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..... ct of other bulk drugs mentioned in Annexure-I. This list does not mention the appellants product, Di-calcium Phosphate. Hence the appellants were not liable to produce End-Use Certificate and were eligible for exemption without such certificate. 4. As the benefit of the above notification is available to the subject goods, the demand of duty is not sustainable. The impugned order is set asid .....

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