TMI Blog2005 (7) TMI 271X X X X Extracts X X X X X X X X Extracts X X X X ..... they are directed against the same impugned order vide which demand of duty of Rs. 4,68,608/- has been confirmed against M/s.Vinati Organics Ltd., alongwith imposition of personal penalty of identical amount. Personal penalties of varying amounts has been imposed on the other appellants under the provisions of Rule 209A of the Central Excise Rules, 1944. 2. As per the facts on records. M/s. Vina ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to health of human beings and animals and are not allowed to be escaped in the atmosphere and they have to be flared up. As such, the appellant has been burning out part of such effluent material by flaring up wherever possible, a part of such gas is also used for burning as fuel inputs in their boiler and some small excess quantity is supplied to its neighbouring unit for the purposes of burning ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... drocarbons nor was it liquified. As such, the same could not have been classified under Heading 2711.19. They have also contended that no consideration was received by them for supply of gases to their neighbouring unit and as such it can be safely concluded that the goods were not marketable and it was only with the sole purpose of destroying the gas in question that a part of the excess gas was ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r Chapters 27, 28 and 29 of Central Excise Tariff allowed to escape in the atmosphere by flare system or otherwise could not be held as manufactured excisable goods. If that part of the gas, which is allowed to be flared up is not treated as excisable by the revenue, it is not understood as to how the same gas when supplied to the neighbouring unit, that too, without any consideration, would becom ..... X X X X Extracts X X X X X X X X Extracts X X X X
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