TaxTMI 
TaxTMI 
1999 (2) TMI 308
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....ri S. Sankaravadivelu, JDR, for the Respondent. [Order per: S.L. Peeran, Member (J)]. - In the stay application the applicant is seeking waiver of pre-deposit totaling to Rs. 19,39,392/- as against a total demand of Rs. 25, 39, 392.96 and a penalty of Rs. 1,92,906/- on the company and Rs. 15,000/- on the Director. The Commissioner (Appeals) has dismissed three appeals of the appellants....
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....ies and are entitled to the benefit of Notification Nos. 175/86 and 1/93. They are manufacturing Oxygen and are only utilizing the Cylinders supplied by the Southern Gas Ltd. and 25% supplied by other units. He points out that the benefit of notification has been denied solely on the ground that the Cylinders supplied by Southern Gas Ltd. has a marking "SG/SGL" and therefore, the clearance have be....
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....nection with the goods as held by Hon'ble Supreme Court rendered in the case of Astra Pharmaceuticals (P) Ltd. v. CCE as reported in 1995 (75) E.L.T. 214, which is applicable to the facts of this case. He also refers to the judgment of the Tribunal rendered in the case of CCE v. Raspha Labs as reported in 1996 (86) E.L.T. 124 (Tribunal). 3. Ld. Counsel submits that the impugned order be se....
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....water and hence the exemption should not be granted. 5. On a careful consideration of the submission, we are of the considered opinion that the judgment cited by the D.R. in the case of Cochin Soft Drinks Ltd. pertained to the goods having a brand name. The goods were aerated water while in the present case, Oxygen manufactured by the appellants of which 25% has been supplied by other comp....