9911796707
TMI Blog2008 (10) TMI 566X X X X Extracts X X X X X X X X Extracts X X X X ..... Misc. Order No. 401/2008, dated 11-9-2008, an interim order of stay was granted and the Commissioner of Central Excise was called upon to explain as to why the matter should not be referred to the Chairman of the Central Excise Board for initiating disciplinary action for using unsavory remarks in Para 45 of the order. The Commissioner has sent his reply seeking apology for using unsavory words and the English idiom the tail wagging the dog . According to him, this idiom was used in its natural meaning i.e. a situation where a small part controls the whole thing or an item of minor importance dominating a situation . He has explained that this was used to convey the point to the appellant that since they had only been granted a waiver ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n 17-11-2008. He prays for waiver of pre-deposit and also for linking this appeal. 5. We have carefully considered the submissions. We notice that the facts of the case are similar to the one in which Stay order has been granted in the assessee s own case. Paragraphs 5 and 6 of the Stay Order No. 417/2008, dated 1-5-2008 are reproduced herein below :- 5. The appellants procured duty free raw Naphtha, both indigenous and imported intended for use in the manufacture of fertilizers. Hence, in terms of the relevant notification, the Naphtha is procured duty free. Now the case of the department is in the course of manufacture of the fertilizer Carbon Dioxide emerges as a by-product. A part of the Carbon Dioxide is sold by the appellants. A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h is manufacture of fertilizers. The separation of Carbon Dioxide is a technological necessity in the process. It is also stated that at the particular point of time the Carbon Dioxide has to be removed because it will be a poison in the system and therefore this Carbon Dioxide which is removed has been either sold partly and partly used for conversion into Ammonium Bicarbonate. Further, the learned Advocate pointed out that the entire demand is barred by limitation of time, because the appellants have from time to time been submitting all the returns indicating the products manufactured by them. Our attention was also invited to the Board s Circular No. 29/88 CX III dated 24-11-1998 which provides for concessional rate of duty even on the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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