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Both the appeals are having a common issue, therefore, both are disposed off by a common order.

2. The facts of the case are that the appellant is a 100% Export Oriented Unit (EOU) and is manufacturing Linear Alkyl Benzene Sulphuric Acid (LABSA) falling under Central Excise Tariff No.34029091 and Spent Sulphuric Acid emerging as a by-product by Heading No.28070010 out of the inputs i.e. Liner Alkyl Benzene Sulphuric Acid and Spent Sulphuric Acid. In terms of Notification No.2/2008 dated 01.03.2008, the appellant was paying 14% duty ADV. They are clearing Spent Sulphuric Acid to the fertilizer companies, which are exempted from payment of duty in terms of Notification No.4/2006-CE dated 01.03.2006 as amended.