2005 (7) TMI 600

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..... a, JCDR, for the Respondent. [Order per : S.L. Peeran, Member (J)(oral)]. The appellant is required to pre-deposit of Rs. 7,52,40,559/-. They are manufacturers of Oxygen and Nitrogen (in gaseous and liquid state) and Argon falling under respective Tariff Heading as noted in the impugned order. Due to technological necessity, part of gases are to be vented out in the air. The Revenue has .....

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..... , Vadodara v. Dhiren Chemical Industries as reported in 2002 (139) E.L.T. 3 (S.C.). 3. The learned JCDR in his usual fairness accepted the position with regard to the Board s Circular on this issue. He leaves the matter to the discretion of the Bench but he also reiterates the Commissioner s findings. 4. On a careful consideration, we notice that the cited Board s Circular is clearly applicabl .....

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