2005 (10) TMI 28

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....ant revenue has proposed the following two questions : "(1) Whether the terms 'waste, refuse, or by-product' used under Rule 57D of the erstwhile Central Excise Rules,1944 would also include loss of inputs which occurs by means of evaporation? (2) Whether CESTAT u/s 35C of the Central Excise Act,1944 can pass two Orders on the same appeal ?" 2. The appellant-revenue has preferred only one....

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.... duty on the cylinders filled with liquefied gas and took credit for the duty paid on the gases which were received. The stand of the department that the gases which escaped into the atmosphere during the process of filling in cylinders cannot be termed to be user of the gases in the manufacture of the final product has been rejected by Commissioner (Appeals) and the Tribunal, and both the appella....