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1999 (2) TMI 308

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....spondent. [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 under proviso to Section 35 F of the Act ....

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....ication 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 been clubbed while the department has not proc....

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....preme 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 set aside and remanded for de novo consideration....

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....ted. 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 companies on whose cylinders with their own markings. ....