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of <h1>Tribunal allows appeal on refinery gas use, overturns penalty</h1> The Appellate Tribunal CESTAT, Kolkata allowed the appeal, setting aside the impugned order and penalty in a case concerning the use of refinery gas for ... Excisabilty – Department has raised the demand on that portion of the refinery gas which is attributable to the power used in the township – Held that department demand not sustainable and set aside The Appellate Tribunal CESTAT, Kolkata heard a case regarding refinery gas being used for power generation instead of being flared into the atmosphere. The Tribunal found that the gas was not marketable and was not considered a manufactured product according to a Board's Circular. As a result, the impugned order and penalty were set aside, and the appeal was allowed.
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