2004 (9) TMI 441

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..... hacko, Member (J) (Oral)]. Demands of duty to the extent of Rs. 33,212/- and Rs. 52,069/- were confirmed against the appellants for the periods Feb. - Aug. 01 and Sept. 01 to Apr. 02 respectively in respect of Liquified Sulphur Di-Oxide. Ld. Counsel for the appellants challenges these demands on the strength of the Tribunal s decision in Grasim Industries Ltd. v. Commissioner of Central E .....

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..... ludible in the assessable value of Acetylene Gas was not considered by the Tribunal in the later case of Grasim Industries. The decision in Kota Oxygen was upheld by the Apex Court while dismissing the assessee s appeal. Hence, prima facie, the issue involved in the instant case is covered against the appellants by the case law cited by the DR. The appellants do not have a strong prima facie case .....

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