2016 (11) TMI 999

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..... 80/96-CX dated 01.10.1996 clarified that gasses falling under chapter 28 and 29 produced in a factory and allowed to escape in the atmosphere are not liable to duty. On the basis of the said Circular, the Tribunal allowed the remission application on identical situation as held in the case of CCE vs. B.O.C. India Ltd [2007 (5) TMI 13 - HIGH COURT ,DELHI]. No reason found to reject the applicati .....

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..... sion application. 2. Heard both sides and perused the records. 3. The appellant contended that the finished goods are of volatile nature. There are some evaporation losses, which were shown in the Central Excise Returns/records. It is contended that the losses are to be on account of natural causes beyond their control. It is revealed from the impugned order that the adjudicating authority p .....

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..... nal allowed the remission application on identical situation as under:- 1. CCE, Belapur vs. Deepak Fertilizers Petro Corporation Ltd. - 2009 (243) ELT 408 (Tri. - Mum.) 2. Jindal Praxair Oxygen Co. Pvt. Ltd. vs. C.C.E., Belgium 2007 (219) ELT 122 (Tri.- Bang.) 3. CCE vs. B.O.C. India Ltd - 2007 (213) ELT 647 (Del.) 5. In view of the above discussions, I do not find any reason t .....

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