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TMI Blog2014 (2) TMI 255X X X X Extracts X X X X X X X X Extracts X X X X ..... e manufacture of chemical fertilizers such as Urea and Di-Ammonium Phosphate (DAP). It is stated that during the process of manufacture, impure Carbon-di-oxide emerges which they cleared to buyers viz. M/s. South India Carbonic Gas Industries Ltd. (SICGIL) and M/s. Tuticorin Alkali chemicals and Fertilizers Ltd. (TAC). Show Cause Notices were issued demanding duty on the ground that Carbon-di-oxid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch 2007. 2. The Ld. advocate on behalf of the applicant drew the attention of the Bench to the diagram filed in the paper book showing different stages of CO 2 supplied to TAC and SICGIL. He submits that it is apparent from the diagram that there is a difference in quality of CO 2 supplied to TAC and SICGIL. It is contended that the Commissioner did not consider the process involved. It is also c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to TAC and SICGIL are different. However, this will be considered at the time of appeal hearing. We find that applicant already paid a sum of Rs.24,27,310/- as per earlier stay order of the Tribunal. In view of that, we direct the applicant to make a further deposit of an amount of Rs.10,00,000/- (Rupees Ten lakhs only) within 8 weeks. Upon such deposit, predeposit of balance duty along with inte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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