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2002 (11) TMI 101 - SC ORDERExtract: ....... of the chamber into the drain for being collected into pits. That sludge thereafter is removed from the factory. It arrived at the conclusion that the said sludge is not marketable and, therefore, no excise duty can be levied. In our view, the said finding of fact does not call for interference in these appeals. Hence, these appeals are dismissed.
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