9911796707
TMI Blog2024 (7) TMI 1312X X X X Extracts X X X X X X X X Extracts X X X X ..... he process involved is that the gas received by the appellant through the pipeline has some accumulation of moisture and in order to remove the same from the gas, the compressor has an inbuilt system of drying the moisture. The treatment employed by the respondent-herein is oil filtration for the removal of moisture from gas by drying the inbuilt system of compressing gas into the cylinders. The s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hydrogen gas cylinders and is operating a unit adjacent to SIEL Chemical Complex, Rajpura, which manufactures hydrogen gas. The respondent-assessee receives 99.9% pure hydrogen gas from SIEL through a pipeline at a pressure of 1000 to 1200 mmwc. This gas is then filtered, dehydrated, compressed, and filled into returnable cylinders marked with the respondent-assessee's identification, which ar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4. In response, the Superintendent, Central Excise, Range II, Rajpura, on the same day, requested the respondent-assessee to confirm whether their operations fell under Section Note 9 of Chapter 28, which considers certain processes as manufacturing. On 08.12.2006, the respondent-assessee confirmed that their process involved only compressing and filling hydrogen into cylinders without any treatme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with interest and imposed a penalty of an equal amount vide order dated 08.07.2011. 6. Being aggrieved, the respondent-assessee approached the CESTAT by filing an appeal in Appeal No. E/2363/2011-DB against the said order passed by the Commissioner dated 08.07.2011. Vide impugned order dated 20.03.2018, the CESTAT allowed the appeal preferred by the respondent-assessee and set aside the order date ..... X X X X Extracts X X X X X X X X Extracts X X X X
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