CESTAT: Flared gases not excisable goods, waiver granted under Section 35F

The Appellate Tribunal CESTAT, Mumbai held that gases flared through a flare system are not excisable goods and are not subject to duty as per Board's Order No. 246/80/96-CX. The waiver of amounts under Section 35F of the Central Excise Act, 1944 was granted. The case was scheduled for final hearing on 19-5-2004, and the applications were resolved accordingly.

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The Appellate Tribunal CESTAT, Mumbai ruled that gases flared through a flare system are not excisable goods and are not liable to duty as per Board's Order No. 246/80/96-CX. The waiver of amounts under Section 35F of the Central Excise Act, 1944 was ordered. The matter was listed for final hearing on 19-5-2004 and applications were disposed of accordingly.

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