2007 (1) TMI 312

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..... eraiyan, Member (T)]. This is an appeal by the department against the order of the Commissioner (Appeals) No. ZBN/365/M-VII/2000 dated 19-12-2000. 2. Heard both sides. 3. The relevant facts, in brief, are as follows : a. The respondent who are manufacturers of various chemicals cleared Diethyl Sulphate Sludge (DES Sludge) and dilute sulphuric acid. These were treated to be by .....

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..... lants and hold that the DES Sludge is beyond the purview of manufacture and hence levy of duty is uncalled for. 4. The learned DR submits that spent sulphuric acid emerging as a by-product is liable to duty as held in the case of Collector of Central Excise, Ahmedabad v. Keti Chemicals, 1999 (113) E.L.T. 689 (Trib.- LB). 5. The learned advocate for the respondent submits that they are payin .....

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