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TMI Blog2017 (6) TMI 102X X X X Extracts X X X X X X X X Extracts X X X X ..... nal Order No. 20524/2017 - Dated:- 25-4-2017 - Shri S.S Garg, Judicial Member and Shri V. Padmanabhan, Technical Member None - For the Appellant Shri Mohammad Yousaf, Addl. Commissioner(AR) - For the Respondent ORDER The appeal is filed by appellant against the Order-in-Original No. 6-2004 dated 30/04/2004. The appellant is engaged in the manufacture of various gases such as Oxygen, Nitrogen, Argon etc. The entire gases produced are cleared through pipeline to M/s. Jindal Vijayanagar Steel Ltd. The recipient was consuming the gases for maintenance of plant and equipment. Due to technical reasons, some quantities of such gases sent through pipeline to the recipient was vented out into atmosphere. The Department wan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s like Oxygen, Nitrogen and Argon, this Bench, in the respondent s own case, held against leviability of excise duty on the gases which were vented out to the atmosphere in the aforesaid manner. The decision cited by the learned counsel for the respondent is Jindal Praxair Oxygen Co. Pvt. Ltd. v. C.C.E., Belgaum [2007 (219) E.L.T. 722 (Tri.-Bang.)]. Para 6 of the cited decision reads as follows :- 6. On a careful consideration of the submissions made by both the sides, we notice from the impugned order that the appellants have relied on the Board s Circular No. 246/80/96-CX, dated 1-10-1996 which is reproduced herein below :- I am directed to refer to erstwhile Notification No. 75/94-C.E., dated 1-3-1994. Gases falling under Cha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in a factory and allowed to escape in atmosphere are not liable to duty. As per the above Board s Circular, gases which were vented out in the atmosphere are exempted from excise duty. The show cause notice admits the facts of venting out of the gases in the air. The Revenue has not produced any evidence that the appellants have collected any consideration of price for the gases which have been vented out in the atmosphere. The appellants have established that they have not received any consideration for the gases which have been vented out in the air. The Revenue is bound by the Board s Circular as held by the Apex Court in the case of Dhiren Chemical Industries (supra). There is no merit in the impugned order. The appeal is allowed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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