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2009 (3) TMI 498 - CESTAT, BANGALOREMethanol- The respondents are the manufacturers of bulk drugs/bulk drug intermediates which are excisable. Therefore, show cause notice dated 19-4-2002 was issued answerable to Addl. Commissioner of C.E.&C. demanding duty on the clearances of bulk drugs/bulk drugs intermediates, clearances of spent solvents. Penalties were also proposed. The Addl. Commissioner confirmed the proposals in the show cause notice. Held that- As the issue is squarely covered by the above decision, we do not find any merits in the Revenue’s appeal and the same is dismissed.
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