2009 (5) TMI 698

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..... pellant. Shri S.S. Katiyar, SDR, for the Respondent. [Order per : A.K. Srivastava, Member (T)]. - This stay petition has been filed by the applicants against the impugned order passed by the Commissioner (Appeals), by which he has set aside the order of the Assistant Commissioner and allowed the appeal filed by the Revenue. 2. This stay petition was posted for hearing on 12-8-2008, 21-1- .....

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..... pon the Hon'ble Supreme Court judgment in the case of C.C.E., Belapur v. Ellenbarrie Industrial Gases Ltd. - 2003 (151) E.L.T. 258 (S.C.), in which Sludge arising in the manufacture of acetylene gas was held to be not an excisable item as the Department has failed to establish that it is a marketable commodity. However, in the present case, we note that the fact that the Sludge is being sold by th .....

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