1999 (12) TMI 208

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....e Respondents. [Order per : Lajja Ram, Member (T)]. - In this appeal filed by the Revenue, the matter relates to the valuation of Oxygen and the demand of Central Excise Duty in respect of the amount of compensation to be paid by the assessee when the Oxygen was not supplied. The customers are Hindusthan Copper Ltd., a public sector undertaking. In the grounds of appeal the Revenue had submi....

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....had recorded that when the goods were not supplied any amount by way of compensation could not form the basis for charging any duty when no production as such has been recorded. He has observed as under : - "it is not understood that when there is no manufacture and no removal of excisable goods herewith Central Excise duty will be charged and on what basis". 3.2  He has further observe....