2005 (2) TMI 649

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.... Shri S.R. Dixit, Advocate, for the Respondent. [Order per : T. Anjaneyulu, Member (J)]. - Heard both sides. 2. This is an Appeal filed by the Revenue. 3. The brief facts of the case are that M/s. Paushak Ltd. are engaged in the manufacture of phosgene gas falling under sub-heading No. 2912.00, which is being cleared partly on payment of duty outside the factory and partly c....

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....the period from May 1994 to August 1998 on phosgene gas captively consumed in the manufacture of DECC. 5. The Additional Commissioner vide the impugned order has confirmed the duty demand. 6. Aggrieved by the Order-in-Original, the appellants filed an appeal before Commissioner (Appeals), inter alia, contending that the demand is barred by the limitation and also relied upon the de....

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....(48) E.L.T. 543 (Tri). In the first case, the Supreme Court observed that the general exemption means that the goods should be totally exempted from tax before similar exemption from the levy of Central Sales Tax can become available where the exemption from tax is conferred by conditions or in certain circumstances, there is no exemption from tax generally. In the second decision, the Tribunal ha....