2009 (5) TMI 256

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.... Appellant. Shri Surender Shah, DR, for the Respondent. [Order per: M. Veeraiyan, Member (T), (Oral)]. - This appeal is directed against the order of the Commissioner No. 19/Commr/C.Ex/98-99, dated 30-12-1998. In fact, against this very same impugned order, the party's appeal on the limited issue of penalty, based on the COD clearance obtained, was dealt with and final order no. 437 of 2000-....

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.... to March, 1997. They used NGL in the running of Gas Turbine Generator (GTG) which produces the steam as well as electricity. The original authority allowed the concessional/nil rate under the above Notifications insofar as NGL attributable to the production of steam which was used in the manufacture of fertilizer. However, he held that the concessional/nil rate is not applicable in respect of pro....

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....nia which is used in the water treatment, steam generation, inert gas generation and effluent treatment plant of urea plant of the appellant was entitled to exemption provided under Notification No. 187/61-CE, as amended from time to time. He submits that the said ratio has been applied by the Tribunal in their decision in the case of IFFCO reported in 2001 (129) E.L.T. 456, wherein it has been he....

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....olony is a small amount and they are prepared to pay the same. 5. In the above facts and circumstances, we feel that it would be appropriate to set aside the order of the Commissioner and remand the matter to the Commissioner for fresh consideration taking into account the above submissions made on behalf of the appellant, the judgments relied upon by them, and the subsequent decisions in favou....