https://www.taxtmi.com/caselaws?id=122058 A binding departmental circular governed cases where gases escaped into the atmosphere during the manufacturing process, including through a flare system or otherwise, and stated that no duty was required on such escaped gas. On that basis, the tribunal treated the circular as applicable to the assessee's facts and rejected the department's contrary reasoning. The dispute over pre-deposit of duty and penalty was therefore resolved in favour of the assessee, with waiver of the pre-deposit requirement, interim relief, and stay of recovery pending final hearing. en-us Tue, 26 Jul 2005 00:00:00 +0530 Wed, 08 Aug 2012 13:07:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122058 A binding departmental circular governed cases where gases escaped into the atmosphere during the manufacturing process, including through a flare system or otherwise, and stated that no duty was required on such escaped gas. On that basis, the tribunal treated the circular as applicable to the assessee's facts and rejected the department's contrary reasoning. The dispute over pre-deposit of duty and penalty was therefore resolved in favour of the assessee, with waiver of the pre-deposit requirement, interim relief, and stay of recovery pending final hearing. Case-Laws Central Excise Tue, 26 Jul 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122058