2011 (8) TMI 1001

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..... [hereinafter referred to as CESTAT , for short], in Excise Appeal No. 1128/2005 dated 2-3-2007 wherein the appeal filed by the respondent/assessee has been allowed holding that as per the Board Circular, gases which are vented out into the atmosphere are exempted from excise duty. The show-cause notice admits the facts of venting out of the gases in the air and in view of the Board s Circular pay .....

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..... ented into the air and which is sold to the sister concerns of respondent and whether the exemption granted under the Circular dated 1-10-1996 is available, the appeal lies to the Hon ble Supreme Court under Section 35-L of the Central Excise Act and the jurisdiction of this Court is expressly barred under Section 35-G of the Central Excise Act. 4. Following the reasons assigned in the said jud .....

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