TMI Blog2001 (12) TMI 600X X X X Extracts X X X X X X X X Extracts X X X X ..... The Revenue is the appellant in this case. The respondents are engaged in the manufacture of Sulphonic Acid etc. Sulphuric Acid is one of the inputs for the manufacture of Sulphonic Acid. During the period of dispute, they cleared Spent Sulphuric Acid without payment of duty under Chapter X Procedure to other manufacturers, who used the goods for manufacture of fertilizers. The Department by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts that Spent Sulphuric Acid cleared by the respondents during the relevant period was not one of their final products but only a by-product and, therefore, the provisions of Rule 57CC were not applicable. He has drawn support to this plea from the Tribunal s decision in CCE, Ahmedabad v. Keti Chemicals [1999 (113) E.L.T. 689 (Tribunal-Larger Bench)]. He has also relied on the decision of the Trib ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the Adj. officer were not correctly arrived at and the submissions made by the appellants would be applicable and the ratio of the case laws cited by them would, mutatis mutandis, be applicable to this case. 5. The impugned order cannot be sustained as it is not a speaking order on the issue involved in the case. The order does not disclose as to why the adjudicating authority s finding are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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