9911796707
TMI Blog2008 (5) TMI 567X X X X Extracts X X X X X X X X Extracts X X X X ..... Gregory, Jt. CDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. After examining the records and hearing both sides, we come across a challenge by the appellants to demand of duty of over Rs.18.4 crores for the period July 1997 to June 2007 in respect of oxygen manufactured by them and captively consumed in their smelter as also in their sulphuric acid plant. There is also a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sulphuric acid cleared to fertilizer manufacturers. These submissions were not accepted by the adjudicating authority in an earlier round. That order of adjudication was challenged before this Tribunal and the case was remanded to the lower authority for fresh decision on all issues including the question of marketability of oxygen. The present appeal is against the order passed by the learned Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... has not been satisfactorily addressed by the Revenue. In the circumstances, we are constrained to take the prima facie view that the oxygen generated in the appellant's factory and captively consumed in the manufacture of copper anodes and sulphuric acid during the period of dispute was not capable of being marketed as such. Accordingly, there will be waiver of pre-deposit and stay of recovery in ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
