1987 (1) TMI 247

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....er, JDR, for the Respondent. [Order per : P.C. Jain, Member (T)].  - Brief facts in this case are as follows: The appellant manufactured oxygen gas arising during the course of manufacture of its main product namely vegetable product and supplied the gas through a pipeline to M/s Goel Gases located in the precincts of, the appellant's factory. The said M/s Goel Gases after compressin....

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.... Rs. 42,799.28p on the oxygen gas cleared by the appellant during the period November 1975 to 17-6-1977 has been confirmed. 2.The appellant contends that the gas supplied by it to M/s Goel Gases was not covered by the Tariff Item 14-H which read as follows during the relevant period: "Compressed, liquefied or solidified gases the following namely - (i) Oxygen ........ On 18-6-1977 the ....

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....mpressed in cylinders or other containers with very high pressure. In the instant case no pressure whatsoever has been applied, by the appellant. In any case the duty has been paid by M/s Goel Gases as 'compressed oxygen gas' after the said M/s Goel Gases had compressed it into cylinders. In view of these facts and submissions the learned advocate submits that the impugned order is plainly illegal....

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.... pressure ranging from 1000 to 1800 lbs per sq. inch. The mere fact that at one stage or the other kiln gas is compressed at 40 to 45 lbs per sq. inch by a pump or otherwise cannot mean that it is compressed carbon-dioxide." We also observe that the gas supplied by the appellant has been compressed by M/s Goel Gases on which duty has been charged by the department as compressed oxygen gas. We f....