2014 (2) TMI 255

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.... Das The applicants are engaged in the manufacture of chemical fertilizers such as Urea and Di-Ammonium Phosphate (DAP). It is stated that during the process of manufacture, impure Carbon-di-oxide emerges which they cleared to buyers viz. M/s. South India Carbonic Gas Industries Ltd. (SICGIL) and M/s. Tuticorin Alkali chemicals and Fertilizers Ltd. (TAC). Show Cause Notices were issued demandin....

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.... amount for the period April 2000 to March 2007. 2. The Ld. advocate on behalf of the applicant drew the attention of the Bench to the diagram filed in the paper book showing different stages of CO 2 supplied to TAC and SICGIL. He submits that it is apparent from the diagram that there is a difference in quality of CO 2 supplied to TAC and SICGIL. It is contended that the Commissioner did not c....