2003 (9) TMI 477

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..... dent. [Order per : Archana Wadhwa, Member (J)]. The prayer in all the three Stay Petitions involving the same issue is to dispense with the condition of predeposit of the total duty amount of Rs. 2,05,216.00 (Rupees two lakh five thousand two hundred and sixteen) and the total penalty of Rs. 1.00 lakhs (Rupees one lakh) imposed upon the applicant/appellant-company herein, by denying them .....

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..... applicants/appellants has also placed reliance upon the Tribunal s decision in the case of Kanoria Chemicals Industries Limited v. C.C. Ex., Allahabad reported in 1998 (29) RLT 901 (CEGAT). In support of his above submission, he has also drawn our attention to the Board s Circular No. 246/80/96-CX., dated 1-1-1996. 2. Countering the arguments, Shri N.K. Mishra, learned J.D.R., for the Revenue .....

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..... f both sides. Notification No. 67/95-C.E. extends the exemption in respect of the products which are used captively in the manufacture of the other final products in the applicants appellants factory. The gas which is allowed to escape in the atmosphere is not further used in the manufacture of any other item. The applicants /appellants contention that the said escape of the gas in the atmosph .....

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