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TMI Blog2013 (6) TMI 320X X X X Extracts X X X X X X X X Extracts X X X X ..... -3 hence the demand in sustainable - Held that:- It is an admitted facts that 3 rd Turbo generating sets is used for generation of electricity which is sold outside the 100% EOU and not for the manufacture of goods exported. The applicants are clearing steam on payment of appropriate duty to that outside unit. Therefore, prima facie no merit in the contention of applicant that steam is not excisab ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sold to the Maharashtra State Electricity Board. The demand of Rs.79,42,748/- is confirmed in respect of the Furnace Oil which is consumed in the generation of electricity which is sold for State Electricity Board after denying the benefit of Notification No. 1/95-CX. 3. The contention of applicant is that the applicants are engaged in the manufacture of Phthalic Anhydride (PA) and applicants ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... demand is time barred as show cause notice was issued demanding duty by invoking extended period of limitation on the ground of suppression. The contention is that applicant informed the authorities regarding setting up 3 rd TG-3 the allegation of suppression with intend to evade payment of duty is not sustainable. 5. The Revenue submitted that the applicant clearing the steam to M/s. Mysore Pet ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in the contention of applicant is that steam is not excisable. Keeping in view of the facts and circumstances of the case, the applicants are directed to deposit an amount of Rs.36,07,253/- within a period of eight weeks. On deposit of the above mentioned amount, the pre-deposit of the dues are waived and recovery of the same is stayed during the pendency of the appeals. Compliance is to be repo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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