2008 (3) TMI 30

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....d under Section 35L(b) of the Central Excise Act, 1944 ('the Act') against the Final Order No.63/2002-C dated 15^th March 2002 in Appeal No.E/2659/2001-C passed by the Customs, Excise & Gold (Control) Appellate Tribunal, New Delhi [for short 'the Tribunal']. The issue involved in the present appeal is whether Methane gas classifiable under Chapter Heading 2711.29 specified in the Schedule to th....

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....07.1997 by invoking extended period under the proviso to Section 11A(I) of the Act.Assessee, in response to the said notice, took a stand that Methane gas produced by it is not marketable and, therefore, no excise duty could be levied on the same.  The Adjudicating Authority, vide order dated 03^rd April 2001, confirmed the demand.  A penalty of Rs.4,50,000/- (Four Lac Fifty Thousand)....

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....sp; The Tribunal dismissed the appeal in view of the finding recorded by the Commissioner (Appeals) that the goods in question are not marketable and the Revenue had failed to produce any evidence in respect of marketability of the goods in question.  Hence, the Tribunal confirmed the order of the Commissioner (Appeals).  The Tribunal also relied upon a judgment of this Court in the case....