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2012 (10) TMI 625 - AT - Central ExciseManufacturing refinery gas under chapter heading No.27.11 of CETA, 1985 - demand of duty & penalty - Held that:- As decided in assessee's own case where Board itself via Circular No.246/80/96-CX dated 1.10.96 had considered the very same goods not to be considered as a manufactured product, notwithstanding it is subsequent used in the refinery for pollution control purposes, the same cannot be held to be either marketable or a manufactured product. Accordingly, the impugned order demanding a duty including the penalty imposed is set aside - in favour of assessee.
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