2012 (10) TMI 625

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..... 2. Appellant filed this appeal against Order-in-Original No.24/M.P./Ayukt/97-98 dated 28.11.97 whereby ld.Commissioner has confirmed the proposal in the show cause notice dated 08.11.1994 issued against the appellant. 3. On perusal of the case records we find that the appeals in the appellants own case reported in 2007 (217) ELT 359 (Tri.-Kolkata) and in the case of Bongaigaon Refinery & Petroc .....

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..... lar facts and circumstances this Tribunal in the appellant s own case has ordered as under:- 2. Learned Senior Advocate appearing for the appellants states that the impugned goods namely, refinery gas which was earlier being flared into the atmosphere is presently being utilized in the refinery for generation of steam and then power. The Department has raised a demand on that portion of the refin .....

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..... Accordingly, we set aside the impugned order including the penalty imposed thereunder, and allow the appeal with consequential relief, if any. 6. In these circumstances we find that the ld. Commissioner s order is not sustainable. Therefore the same is set aside and appeal is allowed with consequential relief, if any, as per law. (Pronounced and dictated in the open court.) 
Case laws, .....

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