2008 (10) TMI 231

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....ent. [Order].- Heard both sides. 2. This case was listed before the Division Bench today. However, the Division Bench is not sitting today and hence, the case was required to be adjourned to another date. In this connection, the learned Advocate, Shri S.N. Sinhamahapatra appearing for the Appellants and the learned S.D.R., Shri K.P. Singh appearing for the Department point out that this is a cas....

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....hat the Liquid Nitrogen cleared for such purposes bears nil rate of duty in the tariff itself, and hence, no duty has been paid on clearance of such Liquid Nitrogen. He states that considering the process of manufacture and storage, it is impossible to maintain separate accounts for the Nitrogen manufactured and cleared for other purposes and the Nitrogen manufactured and cleared for storage of se....

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.... for waiver of the same. 5. Heard the learned S.D.R. who supports the impugned Order in view of the fact that the Appellants have not maintained separate accounts in respect of Nitrogen used for manufacture of dutiable Liquid Nitrogen and nil rated Liquid Nitrogen. 6. After considering the submissions made from both sides, I am of the view that in the circumstances of the case, since the Liquid ....