1997 (12) TMI 255

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....ndent. [Order per : G.R. Sharma, Member (T)]. -  Arguing the stay petition for dispensing with pre-deposit of duty amounting to Rs. 15 lakhs approximately and penalty of Rs. 30,000/-, Shri V. Sridharan, ld. Counsel submits that applicants are only compressing Hydrogen gas which is cleard by M/s. Grasim Industries on payment of duty. He submits that Hydrogen gas is already duty paid and they....

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.... in 1991 (56) E.L.T. 310. He submits that in this case the Hon'ble High Court was concerned with finding out whether wet chlorine is marketable or not and the Hon'ble High Court had held that wet chlorine is not marketable and as such, was not dutiable. The ld. Counsel submits that thus the decision of the Hon'ble Madras Court is clearly distinguishable - inasmuch as in the case of DCW, supra, dec....