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2017 (5) TMI 1380 - AT - Central ExciseLevy of duty - The respondent is engaged in the manufacture of various gases such as Oxygen, Nitrogen, Argon etc. - Due to technical reasons, some quantities of such gases sent through pipeline to the recipient was vented out into atmosphere. The Department wanted to levy duty of excise on such quantities of gases - Held that: - the same issue pertaining to the very same appellant for an earlier period [2012 (8) TMI 825 - CESTAT BANGALORE] had come up before this Tribunal wherein the issue was decided in favour of the respondent. It was held that gases which were vented out in the atmosphere are exempted from excise duty - duty not leviable - appeal dismissed - decided against Revenue.
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