2007 (4) TMI 707

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..... Chittaranjan Satapathy : Heard both sides. The appellants took credit of input for manufacture of Sulphuric Acid, part of which was supplied under Chapter X procedure without payment of duty. The appellants did not maintain separate account and hence the Department has demanded 8% of the value of Sulphuric Acid supplied under Chapter X procedure. Dr. Samir Chakraborty, ld. Advocate appearing fo .....

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