9911796707
TMI Blog2008 (2) TMI 217X X X X Extracts X X X X X X X X Extracts X X X X ..... K. Singh, Jt. CDR, for the Respondent. [Order per: Chittaranjan Satapathy, Member (T)]. - Heard both sides. In view of COD clearance obtained by the appellants Public Sector Unit, the earlier order of dismissal dated 13-4-2007 is recalled and the appeal as well as the stay petition are restored to their original numbers. 2. After hearing the matter for some time, we find that the appeal itself ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mental authorities. He also points out that in the COD clearance submitted by the appellants at Sl. No. 20, the department's request for filing an appeal has been rejected in respect of BPCL regarding excisability of the very same product. 4. Shri B. K. Singh, ld. Jt. CDR appearing for the department, states that the Circular dated 1-10-96 issued by the Board merely applies to such refinery gas, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h would have been otherwise totally wasted. We also find force in the contention of the ld. Advocate for the appellants that having issued the Circular, the department cannot go against it and raise a demand against the appellants. 6. We also find that the same issue has been decided by us in the case of IOC Ltd. v. CCE, Patna - 2007 (217) E.L.T. 359 holding the view that refinery gas is not a 'm ..... X X X X Extracts X X X X X X X X Extracts X X X X
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