9911796707
TMI Blog2017 (5) TMI 1380X X X X Extracts X X X X X X X X Extracts X X X X ..... for the appellant None for the respondent ORDER Per V. Padmanabhan The appeal is filed by Revenue against the Order-in-Appeal No.93/2003 dt. 28/04/2003. The respondent is engaged in the manufacture of various gases such as Oxygen, Nitrogen, Argon etc. The entire gases produced are cleared through pipeline to M/s. Jindal Vijayanagar Steel Ltd. The recipient was consuming the gases for maintena ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded in favour of the respondent. One such decision was reported as 2013(298) ELT 136 (Tri. Bang.) wherein the Tribunal held as under:- "3. After hearing both sides, we find that the short issue arising for consideration is whether the gases vented out as above by the respondent during the periods of dispute were exigible to duty of excise. On a perusal of the records, we find that the respondent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cited decision reads as follows :- "6. On a careful consideration of the submissions made by both the sides, we notice from the impugned order that the appellants have relied on the Board s Circular No. 246/80/96-CX, dated 1-10-1996 which is reproduced herein below :- "I am directed to refer to erstwhile Notification No. 75/94-C.E., dated 1-3-1994. Gases falling under Chapter 27, 28 or 29 prod ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t be considered as manufactured products and amounting to clearance (refer para 18.1 of instructions on Central Excise notifications issued in connection with Union Budget 1996-1997). 2. Para 11.8 of the Budget Instructions refers to goods falling under Chapter 27 and there is no reference to gases falling under Chapter 28 or 29. In this context, a question has been raised whether on similar bas ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h have been vented out in the air. The Revenue is bound by the Board s Circular as held by the Apex Court in the case of Dhiren Chemical Industries (supra). There is no merit in the impugned order. The appeal is allowed with consequential relief if any." The learned Additional Commissioner (AR) has fairly submitted that the above decision was accepted by the Department. 4. Following the cited ..... X X X X Extracts X X X X X X X X Extracts X X X X
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