2000 (3) TMI 420

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....of Rs. 21,62,882/- under Section 11AC; (c)      Further penalty of Rs. 2 Lakhs under Rule 173Q of the Rules and (d)     Interest of duty demanded under Section 11AB of the Act. All of which have been confirmed by Order-in-Original No. 19/99 dated 30-9-1999. 2. Briefly the issue concerns determination of the issue whether the activities undertaken by the present appellant amount to manufacture of cryogenic tanks for storage of liquified nitrogen gas at the premises of the buyers who purchased the said gas for industrial use in their premises. White the Order-in-Original holds that the appellants have taken certain steps which amount to manufacture of these tanks, learned Advocate ....

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....interest. He also submits that the appellants are facing severe financial hardship as they have incurred a loss of Rs. 274 Lakhs for the period ending 31-3-1999 as can be seen from the balance sheet on record. He submits that since they have demonstrated a very strong case on merits as well as financial hardship, therefore, the entire amount to be pre-deposited be waived and stayed. 4. Learned DR, Shri S. Kannan submits in para 19 of the Order-in-Original impugned the Commissioner clearly states that the present appellants had themselves affixed during this installation period, the following : Control regulating and measuring devices like valves, taps, pressure gauges, level indicators so as to make the liquified gas vapourise so....