2004 (7) TMI 240

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..... E/2223/2004-NB(C) - S/313/2004-NB(C) - Dated:- 12-7-2004 - Ms. Jyoti Balasundaram, Member (J) and Shri V.K. Agrawal, Member (T) [Order per : V.K. Agrawal, Member (T)]. - This is an applicati .....

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..... payment of duty to the fertilizer units. After considering the submissions of both sides, we are of the view that prima facie it cannot be claimed by the Revenue that sulphuric acid is a separate prod .....

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