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<h1>Appellate Tribunal rules oxygen gas compressed by another party not subject to Central Excise duty</h1> The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, holding that oxygen gas supplied through a pipeline and compressed by another ... Gas The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants, stating that oxygen gas supplied through a pipeline and compressed by another party is not liable to Central Excise duty. The Tribunal overturned the Central Board of Excise & Customs' decision and restored the Assistant Collector's orders, allowing the appeals. The jurisdiction of the Central Board of Excise & Customs to revise the Assistant Collector's orders was also questioned but not addressed due to the favorable findings for the appellants.
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