2016 (11) TMI 999

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.... PER: S.K. MOHANTY The brief facts of the case are that the appellants are engaged in the manufacture of liquid oxygen, liquid Nitrogen and Liquid Argon. They filed the application before the jurisdictional Central Excise Authorities for remission of duty of Rs. 8,28,147/- for the goods lost during the period from August, 2007 to August, 2008 under Rule 21 of the Central Excise Rules, 2002. By th....

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....by providing coils inside the tank to circulate a cooler fluid in order to keep the tank's temperature under control. 4. I find that there is no dispute on the evaporation loss upon which remission of duty was claimed. The CBEC vide Circular No. 246/80/96-CX dated 01.10.1996 clarified that gasses falling under chapter 28 and 29 produced in a factory and allowed to escape in the atmosphere are....