2013 (8) TMI 347

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....or the respondent nor there is any adjournment application. The matter is on the board from 2010 for hearing. But for some reason or other adjournments have been made and the matter is not reaching to its conclusion. 2. Taking assistance of Revenue we could know that the issue is very simple in this case as to whether carbon dioxide arising out of manufacturing process and captively consumed sh....

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....e has failed to examine the statement of the appellant where the appellant itself has testified that the shortage of carbon dioxide was met from purchase of such goods made from the market. It is strange how he could not conceive that gas is normally filled in cylinders and bought and sold. Such a commonsense does not appeal to approve order of learned Commissioner (Appeals) which appears to be pr....