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2015 (4) TMI 456 - SUPREME COURT

2015 (4) TMI 456 - SUPREME COURT - 2015 (319) E.L.T. 5 (SC) - Excisability of lean gas - Natural gas or not - Held that:- Following decision of OIL INDIA LTD. Versus COMMISSIONER OF CENTRAL EXCISE, SHILLONG [2002 (6) TMI 402 - CEGAT, NEW DELHI] appellant is right in contending that Lean Gas is in fact natural gas and therefore would attract nil duty. - Decided against Revenue. - Civil Appeal Nos. 4306-4307 of 2004, Civil Appeal No. 941 of 2005 & 3315/2008 - Dated:- 9-4-2015 - A. K. Sikri And Roh .....

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dv., Mr Rajesh Kumar, Adv. ORDER In C.A.Nos. 4306-4307/2004 and 941/2005 After hearing the arguments at length made by counsel on either side, we are of the firm opinion that the Tribunal has rightly come to the conclusion that the issue involved is covered by its earlier judgment rendered in the case of Oil India Ltd.; 2002 (51) R.L.T. 1030 (CEGAT). We may only note that the appeal against the said judgment was dismissed by this Court on merits, albeit in limine. We, thus, are of the opinion th .....

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and therefore attracts 'nil' duty. This contention is not accepted by the Tribunal in the impugned judgment. We find that this very issue came up before the Tribunal in another case, namely, Oil India Ltd. vs. Commissioner of Central Excise, Shillong 2002 (148) E.L.T. 802 and was answered in favour of the assessee therein holding that lean gas is nothing but natural gas. The relevant discussion in the said judgment runs as follows: "With effect from 1.3.86 natural gas and other gas .....

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