2024 (7) TMI 1312

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....nt : Mr. N Venkataraman, A.S.G. Mr. Mukesh Kumar Maroria, AOR Mr. T.S. Sabarish, Adv. Ms. Monica Baenjamin, Adv. Ms. Aakansha Kaul, Adv. Mr. Adit Khorana, Adv. Mr. Rupinder Sinhmar, Adv. Mr. Rupesh Kumar, Adv. Mr. Kritagya Kait, Adv. Mr. G. S. Makker , Adv For the Respondent : Mr. P.P. Malhotra, Sr. Adv. Mrs. Sonia Malhotra, Adv. Mr. Gaurav Sharma , AOR ORDER 1. We have heard learned coun....

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....006, they discovered that other businesses involved in similar activities were not paying excise duty and were instead registered as traders. Consequently, on 23.11.2006, the respondent-assessee wrote to the Assistant Commissioner, Central Excise Division, Patiala, expressing their intention to surrender their manufacturing licence and obtain a trading licence for hydrogen gas. According to the re....

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.... 5. The appellant revenue, however, took the view that the filling and marketing of hydrogen gas cylinders with labels constituted manufacturing as per Chapter Note 9 of Chapter 28. This led to the issuance of a show cause notice dated 08.10.2010 invoking the extended period of limitation, raising a demand of Rs. 3,17,82,267/- in excise duty and proposing an equal amount as a penalty. The respon....

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....ppellant revenue has preferred this instant appeal. 8. In the instant case, the process involved is that the gas received by the appellant through the pipeline has some accumulation of moisture and in order to remove the same from the gas, the compressor has an inbuilt system of drying the moisture. The treatment employed by the respondent-herein is oil filtration for the removal of moisture fr....