https://www.taxtmi.com/caselaws?id=796452 Compression of natural gas is deemed manufacture under Note 5 to Chapter 27 only when undertaken to market the gas as CNG. Where gas is compressed solely for transport in cascades, then decompressed at customers' premises and sold as natural gas at normal pressure, no manufacture arises under Section 2(f) of the Central Excise Act read with the tariff note. The article notes that the excise-duty demand, interest and penalty on the company were set aside. As the Chairman-CEO's penalties were consequential to the unsustainable demand, those penalties were also set aside. en-us Tue, 04 Aug 2026 00:00:00 +0530 Thu, 06 Aug 2026 09:11:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=796452 Compression of natural gas is deemed manufacture under Note 5 to Chapter 27 only when undertaken to market the gas as CNG. Where gas is compressed solely for transport in cascades, then decompressed at customers' premises and sold as natural gas at normal pressure, no manufacture arises under Section 2(f) of the Central Excise Act read with the tariff note. The article notes that the excise-duty demand, interest and penalty on the company were set aside. As the Chairman-CEO's penalties were consequential to the unsustainable demand, those penalties were also set aside. Case-Laws Central Excise Tue, 04 Aug 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=796452