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TMI Blog1999 (11) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... the Respondent. [Order per : Jyoti Balasundaram, Member (J)]. Details of the above three stay applications are as under : Sl.No. Appeal No. Goods in Dispute Period Duty Amount Penalty 1. 2238/92-C Gas Condensate 1983-1988 Rs. 29.16 crores Rs. 50,000/- 2. 474/95-C Gas Condensate 1-3-198 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No. 1 of the Table above on the ground of time bar in view of the exchange of correspondence between the assessee and the Department on the manufacture of Gas Condensate in which they were claiming that this product was not excisable, since it was manufactured in a mine and covered by Exemption Notification for certain goods manufactured in mines. The demand on lean gas has been confirmed on the b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 29-3-1990 of the Collector of Central Excise (Appeals), Calcutta who had upheld the classification of this product under CET sub-heading 2710.19 in pursuance of which duty for the period 1-3-1988 to 31-7-1989 was demanded from the assessees. The Tribunal vide Final Order No. 129/91-C, dated 7-2-1991 remanded the matter for fresh decision on classification after getting sample of the product tested ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... acie case on the issue of classification of gas condensate. Regarding lean gas, the Tribunal has held that it is different from natural gas, in the case of ONGC v. C.C.E. - 1989 (42) E.L.T. 420. 4. The time bar aspect is also arguable in view of the fact that the applicants had been communicating with the Department that the product in dispute is not excisable while at this stage, the question o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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