2000 (1) TMI 232

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.... Shri K. Srivastava, SDR, for the Respondents. [Order per : V.K. Agrawal, Member (T)]. - This Application filed by M/s. Gas Authority of India Limited for waiver of pre-deposit and stay of recovery of Central Excise duty amounting to Rs. 4,34,134.087 and equivalent amount of penalty imposed by the Deputy Commissioner of Central Excise and confirmed by the Commissioner (Appeals) under the imp....

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....s and from whom they are charging money for purging is chargeable to excise duty; that the Commissioner (Appeals) has uphold the adjudication order on the ground that purging of tankers of other parties does not amount to consumption of Nitrogen gas within the factory. The ld. Counsel submitted that Commissioner (Appeals) has passed the impugned order in gross violation of Principles of Natural Ju....