1999 (12) TMI 208

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..... d by the Revenue, the matter relates to the valuation of Oxygen and the demand of Central Excise Duty in respect of the amount of compensation to be paid by the assessee when the Oxygen was not supplied. The customers are Hindusthan Copper Ltd., a public sector undertaking. In the grounds of appeal the Revenue had submitted that the Commissioner of Central Excise (Appeals) had agreed with the depa .....

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..... not form the basis for charging any duty when no production as such has been recorded. He has observed as under : - it is not understood that when there is no manufacture and no removal of excisable goods herewith Central Excise duty will be charged and on what basis . 3.2 He has further observed that it was simply absurd that when there is no supply of Oxygen during the shut down period the .....

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