https://www.taxtmi.com/caselaws?id=86938 The Tribunal allowed the Revenue's appeals, overturning the Collector's decision in a Central Excise case. The dispute centered on the correct duty rate for oxygen gas clearance, with the department claiming duty should be paid at a higher rate for cylinder supply based on gate passes, while the assessees argued for a lower rate for pipeline supply. The Tribunal emphasized the importance of verifying the method of supply from statutory documents like gate passes, ultimately ruling in favor of the Revenue due to discrepancies in duty rates paid and lack of evidence supporting pipeline supply by the assessees. en-us Thu, 14 Aug 1997 00:00:00 +0530 Mon, 29 Aug 2011 15:13:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86938 The Tribunal allowed the Revenue's appeals, overturning the Collector's decision in a Central Excise case. The dispute centered on the correct duty rate for oxygen gas clearance, with the department claiming duty should be paid at a higher rate for cylinder supply based on gate passes, while the assessees argued for a lower rate for pipeline supply. The Tribunal emphasized the importance of verifying the method of supply from statutory documents like gate passes, ultimately ruling in favor of the Revenue due to discrepancies in duty rates paid and lack of evidence supporting pipeline supply by the assessees. Case-Laws Central Excise Thu, 14 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86938