2005 (2) TMI 649

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....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 consumed captively without payment of duty un....

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....sgene 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 decision in the case of M/s. Swastic Tin Works v. CC....

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....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 has held that non-duty paid goods are those goods, which....