TaxTMI 
TaxTMI 
2002 (7) TMI 601
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....ri A.K. Mondal, JDR, for the Respondent. [Order per : Archana Wadhwa, Member (J)]. - Vide the impugned orders authorities below have rejected the refund claim of the appellant claimed as differential duty paid by them on the LPG removed in bulk on the ground that the same was earmarked for domestic use and has been removed in bulk to his bottlers for packing in cylinders and disposal to domesti....
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....s such the same has been rightly assessed to duty at the higher value of Rs.10,164.28 per MT, which was applicable to LPG bulk essential. The Commissioner (Appeals) has upheld the above order of the Asstt. Commr. 3. Shri Sanjay Kaushal, Finance Manager, appearing for the appellant submits that the issue is no more res integra and has been decided by the Larger Bench of the Tribunal in the ca....
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....es below instead of following the above decisions of the Tribunal have dismissed their claim on the ground that the warehousing procedure was not followed in their case and as such the Larger Bench of CEGAT is not applicable. He submits that in the case of Gas Authority of India Ltd. decided by the Larger Bench, M/s. I.O.C. Ltd. was also one of the parties and they were clearing LPG in bulk under ....
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....rpose of the decision would be defeated if the supply of LPG to domestic users is obstructed on the filmsy grounds of procedural infractions. 4.  We have also considered the submissions made by the Revenue's representative Shri A.K. Mondal, ld. JDR. 5. After hearing both the sides on the issue involved we find that the same is no more res integra. The Larger Bench of the Tribunal in th....