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2017 (6) TMI 102 - AT - Central ExciseLevy of tax - some quantities of gases sent through pipeline to the recipient was vented out into atmosphere - Held that: - the same issue pertaining to the very same appellant for an earlier period had come up before this Tribunal wherein the issue was decided in favour of the respondent in the case of CCE, Belgaum Versus M/s. Jindal Praxair Oxygen Co. (P) Ltd. [2012 (8) TMI 825 - CESTAT BANGALORE], where it was held that gases which were vented out in the atmosphere are exempted from excise duty - demand set aside - appeal allowed - decided in favor of appellant.
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