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2003 (11) TMI 197 - AT - Central ExciseExtract: ....... observed that a sizeable quantity of Oxygen gas was not accounted for. In view of these facts, the Tribunal held that the loss of Oxygen gas did not fall within the purview of Rule 57D as oxygen was cleared as such on payment of duty and remission of duty was not admissible of quantity of oxygen lost. Accordingly, the Revenue s appeal is rejected.
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