order placed by the accused, the
complainant has sold and supplied to LABSA to accused under
Invoice dated ... complainant
has supplied LABSA to the accused. In discharge of the said
amount, the accused has issued the cheque bearing No.205585
Sulphuric Acid during the material period and
the ratio of LAB to LABSA and ratio of Spent Sulphuric Acid was
almost the same in respect ... another third party. After
nothing the facts the Tribunal held that LABSA and Spent Sulphuric
Acid are of the same quality and the processing tank
other allied products including Linear Alkyl Benzene Sulfonic
Acid (in short "LABSA"). The defendant is also a company incorporated under
the Companies ... carrying on business including sale of LABSA.
The plaintiff supplied LABSA to the defendant on the basis of verbal order and
raised bills
supply of Soda Ash Light,
3 Com. O.S.No.1566/2022
Labsa LMB-Gray 90, special cleaning products, acid slurry and
other chemicals/ products ... Soda Ash Light-Nirma and
1,500 kg LABSA LMW-Grade 90, for a sum of Rs.2,70,810/-
(Rupee. Two Lakhs Seventy Thousand
situated at village Galonda, Silvasa and are engaged in
manufacture of LABSA & Spent Acid and are holding Central
Excise Registration No. and Service
accused from time to time the
complainant has sold and supplied the LABSA to accused.
Towards the value of supplied by complainant, he issued
2025 22:20:27 :::
13-wp-19366-2024-judgement.doc
as "LABSA"). In order to manufacture LABSA, the Petitioner procures input
materials such
chemical, which is used to manufacturing Linear Alkyl
benzene Sulphonic Acid (LABSA), which in turn is used for manufacturing
detergents, from Muntajat Qatar Company (Qatar
engaged in the business of manufacturing Linear Alkyl Benzene Sulphoric Acid (LABSA) falling under chapter sub heading 3402.90 of the Central Excise Tariff ... ibid which is produced herein below:
"3. Admittedly, LABSA was a dutiable product and the same was cleared on payment of duty
theft of one truck loaded with
chemical Linear Alkyl Benzene Sulphonic Acid (LABSA) amounting to
Rs.40 lacs approximately. The material collected during investigation prima
