TaxTMI 
TaxTMI 
1997 (6) TMI 123
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....hri Willingdon, Advocate, for the Respondent. [Order per : S.K. Bhatnagar, Vice President] - This is a department's appeal filed w.r.t. the order of Collector of Central Excise (Appeals), Bombay. 2. Learned DR stated that the issue relates to synthesis gas supplied by the respondents to the heavy water plant under Notification No. 415/86-C.E. dated 15-5-1986. Both the respondents and....
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.... which the ammonia or synthesis gas as the case may be was originally supplied and the ammonia or synthesis gas as the case may be was returned is used in that unit in the manufacture of fertiliser. Further there is a second proviso requiring that the Chapter X procedure is followed and the A.C. is satisfied about such use, supply or return as the case may be. 4. It was their contention th....
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....ied in the table for manufacture of heavy water and therefore once they had so supplied the condition stood fulfilled and they had no further obligation. 7. Further it is incorrect to say that Chapter X procedure was not followed. They are L4 licencee and the heavy water plant is a L6 Licence and there is no charge to this effect that proper procedure was not followed. 8. Further m....
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.... case the show cause notice should have been addressed to them and not to the appellants in view of the various provisions of Chapter X. In this connection he would also like to draw attention to the provisions of Chapter X and an order of the Tribunal in the case of Madras Radiators and Pressings Ltd. - 1994 (69) E.L.T. 409 (Tribunal) = 1988 (15) ECC T-15. 10. It was his submission that i....