2006 (9) TMI 73

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..... emand not sustainable - Appeal No. E/458/06/MAS - Final Order No. 864/2006 - Dated:- 12-9-2006 - [Order per : P.C. Chacko, Member (J)]. - After examining the records and hearing both sides, we are of the view that the appeal itself requires to be finally disposed of. Accordingly, after dispensing with predeposit, we take up the appeal for final disposal. 2. The short question arising for .....

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..... SDR. 3. After a perusal of the judgment cited by ld. Counsel, we find that "waste lube oil" drained from industrial system has been held to be not excisable. In the instant case also, it is not in dispute that the oil was retrieved from machinery. Before its use in the machinery, it was lubricating oil. But, after such use, it became a waste, which did not attract duty according to the view ta .....

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