https://www.taxtmi.com/caselaws?id=75279 Ammonia gas produced or stored in a factory and allowed to escape into the atmosphere was treated as outside central excise levy where a binding clarificatory circular covered gases under Chapters 27, 28 and 29. The circular stated that such escaped gases are not to be regarded as manufactured products or as cleared for duty, and that principle was applied to the integrated manufacturing and storage process here. The contrary reliance on general manufacture jurisprudence was found inapposite, and the Revenue could not advance a new factual case of clandestine removal beyond the show cause notice. Duty, penalty and interest were therefore unsustainable. en-us Fri, 20 Mar 2009 00:00:00 +0530 Mon, 05 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75279 Ammonia gas produced or stored in a factory and allowed to escape into the atmosphere was treated as outside central excise levy where a binding clarificatory circular covered gases under Chapters 27, 28 and 29. The circular stated that such escaped gases are not to be regarded as manufactured products or as cleared for duty, and that principle was applied to the integrated manufacturing and storage process here. The contrary reliance on general manufacture jurisprudence was found inapposite, and the Revenue could not advance a new factual case of clandestine removal beyond the show cause notice. Duty, penalty and interest were therefore unsustainable. Case-Laws Central Excise Fri, 20 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75279