2013 (8) TMI 347

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..... and sold - Following decision of ARTOS BREWERIES LTD. Versus COMMISSIONER OF CENTRAL EXCISE, GUNTUR [1996 (5) TMI 265 - CEGAT, MADRAS] - Decided in favour of Revenue. - Appeal No. 18 of 2006 - - - Dated:- 9-5-2013 - Shri D.N. Panda and Shri Rakesh Kumar, JJ. For the Appellant: Ms. S. Bector, Authorized Representative (DR) JUDGEMENT Per. D.N. Panda :- None present for the respond .....

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..... purchasing carbon dioxide gas from market. Learned authority then found that the impugned goods was marketable from the own statement of the appellant. 3. Against the adjudication order appealed by the assessee, learned Commissioner in para 3 of his order abruptly came to the conclusion that carbon dioxide gas was not marketable as that was not being capable of bought and sold. He has failed to .....

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