2008 (5) TMI 567

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Appellant. Shri J.P. Gregory, Jt. CDR, for the Respondent. [Order per : P.G. Chacko, Member (J)]. -  After examining the records and hearing both sides, we come across a challenge by the appellants to demand of duty of over Rs.18.4 crores for the period July 1997 to June 2007 in respect of oxygen manufactured by them and captively consumed in their smelter as also in their sulphuric ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....he manufacture of duty-free sulphuric acid cleared to fertilizer manufacturers. These submissions were not accepted by the adjudicating authority in an earlier round. That order of adjudication was challenged before this Tribunal and the case was remanded to the lower authority for fresh decision on all issues including the question of marketability of oxygen. The present appeal is against the ord....