TMI Blog1998 (3) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... ident]. This is an appeal filed by the department against the order of Collector of Central Excise (Appeals), Pune dated 14-3-1991. 2. It is seen from the records that today s date of hearing was fixed in the presence of the learned advocate for the respondents. In spite of it, no appearance has been caused. We have, therefore, perused the records and heard learned DR. 3. Learned Departm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity which can be applied to this case since it is a similar situation and various case law were also cited. 6. After granting hearing, the A.C. passed the impugned order-in-original holding the material as excisable and classifiable under 3823.00. The respondents appeal against the said order was, however, accepted by the Collector (Appeals). Hence, this petition. 7. It was their submission t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excisable. 10. We have taken into consideration the above submissions and also taken note of the submissions made by the respondents before the lower authorities. We observe that the respondents were engaged in the manufacture of Acetylene Gas apart from other gases. In the course of manufacture of this gas from Calcium Carbide, a material commonly known as `lime sludge (L.S.) also gets genera ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lia, as follows :- On perusal of the same, it can be seen that the assessees do not undertake to produce this commodity but it emerges in the process of manufacture of goods/products which the assessees are licensed to produce and in fact they do produce, namely oxygen and acetylene gas. The process is such that emergence of carbide sludge at the end of the process, cannot be avoided ..... It ..... X X X X Extracts X X X X X X X X Extracts X X X X
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