TaxTMI 
TaxTMI 
1997 (8) TMI 138
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....al No. E/4614/91-C), they were clearing oxygen gas manufactured by them through pipeline and hence attracting duty at the rate of 32 paise per cubic metre and set aside the order of the Assistant Collector who has held that the higher rate of duty of 79 paise per metre was payable, as the gas was cleared in cylinders. 2. We have heard Shri D.S. Negi, learned DR and perused the records. We find that the basis for the claim of the department that oxygen gas was cleared to M/s. Bajaj Gases in cylinders is in the gate passes, the number of cylinders have been indicated in the column (Sl. No. and description of packages). The capacity of cylinders has been shown as 6 cubic metre or 5.8 cubic metre in the Column (Average contents per packag....
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.... supplies through pipelines. 4. No one has appeared for the respondents. However, a copy of the submissions made by the respondents before the A.C. in reply to the show cause notice is available on record in which it has been mentioned inter alia as follows :- "We are holding Central Excise Licence No. 23/T/H/2815/TAML/R-I/LDH/88 for the manufacture of Oxygen Gas and supplying through pipeline falling under T.I. No. 2804.12. We had supplied the gas through pipeline to M/s. Bajaj Gases who were engaged in filling the gas cylinders and were paying duty @ 0.79 paise during April-May, 1989 whereas M/s. Thapar Agro Mills Ltd. were paying duty @ 0.32 paise for the gas supplied through pipeline, for the material period mentioned above. Fro....
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....ther non-metals Oxygen (incl. liquified or solidified gas) : 2804.11 - In Cylinder 2804.12 - Supplied through pipeline 7. The period involved is from January, 1989 to March, 1989 and the rate of basic excise duty on oxygen gas supplied in cylinders was 0.75 paise per cubic metre of the gas at normal temperature of 15oC, during January and February, 1989 (tariff rate being the effective rate) and 0.79 paise per cubic metre of the gas at normal temperature of 15oC in March, 1989; but the assessee had cleared the gas only @ 0.32 paise per cubic metre of the gas at the normal temperature 15oC. 8. In view of the above position, it was necessary that facts regarding the method and manner of supply w....