Per S.L. Peeran :

This appeal is directed against the order-in-appeal dt. 17.12.87 passed by the Learned Collector (Appeals), Madras. By this order the Learned Collector has held that the Carbon dioxide gas in its impure form is manufactured by the appellants, which is classifiable under TI 14H of the erstwhile tariff for the period 6.2.85 to 31.3.85, 1.6.85 to 31.10.85 and 1.11.85 to 3.1.86 and that the demands are liable to be confirmed under proviso of Section 11A of the Central Excises and Salt Act, 1944, except for the period 6.2.85 to the end of the February, 85 as being time barred, because the 'relevant dates' under the proviso to Section 11A is 7th of next month following the month in which the goods were cleared physically. The facts of the case are that the appellants are manufacturers of unhydrous Ammonia and Impure Carbon dioxide. The Carbon dioxide is partly consumed in the manufacture of Urea and partly sold to M/s. Mahalasa Gases and Chemicals Pvt. Ltd. who are holding L4 No. 1/79 (Gases), where the said carbon dioxide gas is purified, liquified and filled in cylinders, after certain processes and removed for home consumption on payment of duty. It is stated tha