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TMI Blog2013 (11) TMI 1083X X X X Extracts X X X X X X X X Extracts X X X X ..... page 429 and correct figure of consumption is reflected at page 369 of the Report which tallies with the daily production report and quantity shown in RT-12 Return - There is force in the submission of the applicant that the difference in figures on consumption of oxygen, as shown in page 369 and page 429, apparently cannot be considered as removal without payment of duty, in absence of other corr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in their factory. He has submitted that they also manufacture oxygen gas in their factory and clear the same on payment of duty and also consume captively in the manufacture of iron and steel products, availing exemption Notification No. 67/95-CE dated-16/3/95. The Revenue has issued a demand on the captively consumed Oxygen of 58120.823M3, that is, the differential quantity, between the consumpt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the basis of the difference in the figures of Statistical Report, allegation of clandestine removal and demand of duty cannot be sustained. In support, the Ld. Counsel has referred to the judgement of this Tribunal in the case of Rourkela Steel Plant (SAIL) Vs. Commr. of Central Excise, BBSR reported in 2001 (137) E.L.T. 566 (Tri-Kolkata). 3. The Ld. A.R. for the Revenue has submitted that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of search and seizure of the premises, hence, not applicable to the facts of the present case. 5. We have heard both sides and perused the records. We find that the demand has been confirmed against the applicants only on the ground that the consumption of oxygen captively shown at page 369 and page 429 of the Annual Statistical Report does not tally. Thus the difference in the figures of consu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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