1997 (12) TMI 345

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....a, SDR, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  Appellant, a Govt. of India Undertaking, has obtained clearance from the Committee of Secretaries. We have heard both sides. 2. The dispute in the appeal relates to valuation of oxygen gas captively consumed by the appellant in the manufacture of certain other products. According to the appellant, bulk of....

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....e benefit of exemption notification. The order of the Supreme Court is reported in 1997 (90) E.L.T. 11 (S.C.). The Supreme Court set aside the orders impugned therein and remanded the case to the Assistant Collector to determine what quantity of oxygen gas had been captively consumed in respect of which the benefit of exemption shall be available to the appellant. This, of course, would depend on ....