The assessee is also manufacturing pulp falling under Chapter 47 of the Central Excise Tariff, which is chargeable to nil rate of duty.
KAPADIA, J. This civil appeal is filed by the Department under Section 35L b of the Central Excise Act, 1944 against the judgment dated 20.7.2001 delivered by the Customs, Excise and Gold Control Appellate Tribunal CEGAT in Appeal No.
