2004 (6) TMI 437

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.... Shri N.K. Mishra, JDR, for the Respondent. [Order per : V.K. Jain, Member (T)]. -  The captioned three appeals arise out of a common Order-in-Appeal Nos. 550-52-CE/DLH/2002, dated 10-10-2002. The Commissioner has confirmed the duty amount of Rs. 2,05,216.00 (Rupees two lakh five thousand two hundred and sixteen), and imposed a penalty of Rs. 1.00 lakh (Rupees one lakh) upon the appe....

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....the appellants has also drawn our attention to the Board's Circular No. 246/80/96-CX., dated 1-1-96. He also places reliance on the following judgments :- (i)      Triveni Engg. Industries Ltd. v. Commissioner of C. Ex., Meerut reported in 1999 (105 ) E.L.T. 427 (Tribunal); (ii)    J.K. Cotton Spg. & Wvg. Mills Co. Ltd. v. Sales Tax Officer, Kanpur rep....

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....o distinguished the cases cited by the appellants' advocate that they are not applicable in this case. He also submits that the Board's Circular relied upon by the appellants does not deal with a situation where gases produced by a manufacturer are used for said purposes and simply dealt with a situation where gases as such are allowed to escape in the atmosphere by flare system or otherwise, obvi....

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....e used captively in the manufacture of other final product in the appellants' factory. The Gas which is allowed to escape in the atmosphere is not further used in the manufacture of any other item. The appellants' contention that the said escape of the Gas in the atmosphere amounts to captive consumption of the same in the further manufacture of the Gas filled in the cylinders, does not appear to ....