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2001 (4) TMI 146 - AT - Central ExciseExtract: .......ided by the Assistant Commissioner and his decision in this regard was not questioned in the appeal before the Commissioner (Appeals). The Commissioner (Appeals) also agrees that ammonium sulphate is a by-product. 13.There was therefore no basis for invoking the provision of Rule 57CC. 14.The appeal is accordingly allowed. Impugned order set aside.
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