9911796707
TMI Blog2025 (2) TMI 370X X X X Extracts X X X X X X X X Extracts X X X X ..... ts (P) Ltd., A-16, Siel Industrial Estate, Charatrampur, Village Khadauli, P.O. Rajpura (Punjab) to pay Central Excise Duty amounting to Rs. 68,47,721/-(Rupees Sixty eight lacs forty seven thousand seven hundred twenty one only) under section 11A of the Act. (ii) I order the Noticee to pay interest on the above mentioned recoverable amount of duty, under Section 11 AB of the Act. (iii) I impose a penalty amounting to Rs. 68,47,721/-(Rupees Sixty eight lacs forty seven thousand seven hundred twenty one only) upon the Noticee M/s Surya Air Products (P) Ltd., A-16, Siel Industrial Estate, Charatrampur, Village Khadauli, P.O. Rajpura (Punjab) under Section 11AC of the Act. 2. Briefly the facts of the present case are that the appellant is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Commissioner. The appellant filed detailed reply to the show cause notice. After following the due process, the Ld. Commissioner confirmed the demand as cited (Supra). Hence, the present appeal. 3. Heard both the parties and perused the record. 4. Ld. Counsel appearing for the appellant submits that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submits that the issue involved in the present case is no longer res integra and this Tribunal in the appellant's own case in Appeal No. E/2363/2011-DB vide Final Order No. 62194/2018 dated 20.03.2018 has held that re-packing of the gas by the appellant does not amount to manufacture and the demand was set as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... remove the same from the gas, the compressor has an inbuilt system of drying the moisture. The treatment employed by the respondent-herein is oil filtration for the removal of moisture from gas by drying the inbuilt system of compressing gas into the cylinders. The said process, in our view, does not amount to a manufacturing process. 9. In the circumstances, we do not find any merit in the appeal. Hence, the appeal is dismissed. No costs. 8. In view of our discussion above and by following the ratio of the decision of the Hon'ble Apex Court in the appellant's own case, we are of the considered view that the impugned order is not sustainable in law, therefore, we set aside the impugned order by allowing the appeal of the appellant wit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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