2004 (4) TMI 496 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Mumbai ruled that gases flared through a flare system are not excisable goods and are not liable to duty as per Board's Order No. 246/80/96-CX. The waiver of amounts under Section 35F of the Central Excise Act, 1944 was ordered. The matter was listed for final hearing on 19-5-2004 and applications were disposed of accordingly.