9911796707
TMI Blog2000 (3) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... (d) Interest of duty demanded under Section 11AB of the Act. All of which have been confirmed by Order-in-Original No. 19/99 dated 30-9-1999. 2. Briefly the issue concerns determination of the issue whether the activities undertaken by the present appellant amount to manufacture of cryogenic tanks for storage of liquified nitrogen gas at the premises of the buyers who purchased the said gas for industrial use in their premises. White the Order-in-Original holds that the appellants have taken certain steps which amount to manufacture of these tanks, learned Advocate Shri G. Sampath submits that some of these tanks were imported from abroad while some were procured from M/s Bharat Heavy Plates and Vessels Ltd. (BHPV) a public secto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mits that since they have demonstrated a very strong case on merits as well as financial hardship, therefore, the entire amount to be pre-deposited be waived and stayed. 4. Learned DR, Shri S. Kannan submits in para 19 of the Order-in-Original impugned the Commissioner clearly states that the present appellants had themselves affixed during this installation period, the following : Control regulating and measuring devices like valves, taps, pressure gauges, level indicators so as to make the liquified gas vapourise solely under the influence of atmospheric temperature by passing through a coil attached to the inner valve of the outer shell. He, therefore, submits that the order makes it clear that the condition in which these tanks we ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dverted to a detailed consideration of these evidences at all. He has merely concluded that pressure regulating devices and converter devices were installed by the present appellants. In view of this we find that the Order-in-Original is a non-speaking order having not considered in detail these evidences on record. The question of facts vis-a-vis the technical literature on record has necessarily to be considered in detail and findings recorded by the original authority. The Tribunal cannot be expected to do this exercise, which is to be done by the original authority. Therefore, we have no other alternative but to set aside the Order-in-Original impugned and remand the matter for de novo consideration of the entire issue by the learned Co ..... X X X X Extracts X X X X X X X X Extracts X X X X
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