1987 (2) TMI 223 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, stating that oxygen gas supplied through a pipeline and compressed by another party is not liable to Central Excise duty. The Tribunal overturned the Central Board of Excise & Customs' decision and restored the Assistant Collector's orders, allowing the appeals. The jurisdiction of the Central Board of Excise & Customs to revise the Assistant Collector's orders was also questioned but not addressed due to the favorable findings for the appellants.