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TMI Blog1998 (8) TMI 337X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondents. [Order per : Archana Wadhwa, Member (J)] - Revenue have filed this appeal being aggrieved with the order of the Collector, C. Ex. (Appeals). 2. The Collector (Appeals) vide his impugned order has remanded the matter to the Asstt. Commissioner for fresh decision in the light of the observations made by him. The disputed issue relates to the excisability of the sludge ob ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed with rain water and mud and flows through different drains/tanks on the ground, and carbon black being heavier settles down at the bottom of the drains and tanks and are taken out from time to time and removed as sludge. As per the department, the said sludge is mainly composed of carbon black along with little quantity of water, mud and other impurities. The chemical test report of the chemica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... issioner with the directions to find out the marketability and the form in which the said sludge was marketed. 4. The Revenue in their appeal has challenged the order on the ground that the Collector (Appeals) should have given a definite finding and should not have based its order on 'ifs' and 'buts'. They felt aggrieved with the Collector (Appeals) that he has not given clear and categoric ..... X X X X Extracts X X X X X X X X Extracts X X X X
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