2005 (7) TMI 489

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..... : C.N.B. Nair, Member (T)]. Heard both sides and perused the record. 2.Duty demand is on Wash Water . This is hot water after use in the washing of Polyamide chips. It contains small quantities of caprolactum removed from polyamide chips during hot water wash. The buyer of wash water retrieves caprolactum from it. Revenue authorities have held that wash water is subject to excise duty und .....

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..... E.L.T. 457] as not a excisable product. In such a situation, the wash water, which contains merely traces of caprolactum cannot be treated as a product at all. Further, the adjudicating authority cannot go beyond the scope of Show-cause Notice. In these circumstances, the requirement for pre-deposit is waived and stay of recovery ordered till disposal of the appeal. Appeal to come up in its turn f .....

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