https://www.taxtmi.com/caselaws?id=167515 The Tribunal ruled that the 'fermentation gas' containing 99% CO2 was not classified as 'compressed carbon dioxide' under item 14-H of the Central Excises and Salt Act. As a result, no excise duty was applicable on the gas consumed within the factory. Penalties imposed on the appellants for contravening Central Excise Rules were also overturned. The appeals were allowed, providing consequential relief to the appellants. en-us Wed, 17 Jul 1985 00:00:00 +0530 Tue, 23 Dec 2014 10:40:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167515 The Tribunal ruled that the 'fermentation gas' containing 99% CO2 was not classified as 'compressed carbon dioxide' under item 14-H of the Central Excises and Salt Act. As a result, no excise duty was applicable on the gas consumed within the factory. Penalties imposed on the appellants for contravening Central Excise Rules were also overturned. The appeals were allowed, providing consequential relief to the appellants. Case-Laws Central Excise Wed, 17 Jul 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167515