2013 (8) TMI 347

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..... rnment application. The matter is on the board from 2010 for hearing. But for some reason or other adjournments have been made and the matter is not reaching to its conclusion. 2. Taking assistance of Revenue we could know that the issue is very simple in this case as to whether carbon dioxide arising out of manufacturing process and captively consumed shall be dutiable. To arrive at the conclusi .....

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..... appellant where the appellant itself has testified that the shortage of carbon dioxide was met from purchase of such goods made from the market. It is strange how he could not conceive that gas is normally filled in cylinders and bought and sold. Such a commonsense does not appeal to approve order of learned Commissioner (Appeals) which appears to be preserve for the faulty reason stated in his o .....

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