2017 (5) TMI 744

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.... Rules, 1944. The Ld. Counsel for the appellant relied upon the following case laws: i) CCE v. BOC (India) Pvt. Ltd. [2004 (164) ELT 357 (Tri-Mumbai] ii) CCE v. BOC India Ltd. [2004 (166) E.L.T. 254 (Tri.-Del.)] iii) BOC India Ltd. Vs. CCE [2007 (213) E.L.T. 448 (Tri.-Kolkata) iv) BOC India Ltd. v. CCE [2016-TIOL-1285-CESTAT-MUM] v) CCE v. Jindal Praxair Oxygen Co. (P) Ltd. [2013 (298) E.L.T. 136 (Tri.-Bang.)] vi) CCE v. Andhra Paper Mills Ltd. [2011 (269) E.L.T. 79 (A.P.)] vii) RLC Engineers Pvt. Ltd. v. CCE [2007 (218) E.L.T. 140 (Tri.-Mumbai)] viii) CCE v. Hydrogas PLG (i) Pvt. Ltd. [2006 (196) E.L.T. 167 (Tri.-Mumbai) ix) Praxair India Limited v. CCE[2005 (....

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....missioner. 2. The Commissioner (Appeals) has relied upon the unreported decision of the Tribunal, holding in the case of the same assessee that such escaped gases would be waste within the meaning of Rule 57D. He says that his decision has taken into account the earlier decision of the Tribunal in Rajiv & Co. v. CCE, 1995 (80) E.L.T. 429 in which the single member has held that oxygen lost during filling of cylinder is not waste. The ground in the appeal, that this order of the Tribunal has not been accepted is itself totally unacceptable. The Commissioner does not have any option not to act upon the decision of the Tribunal merely because an appeal has been filed against it. It has not been shown that the order of the Tribunal has....