2002 (3) TMI 140

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....mber (J)]. - Heard both sides. 2. Revenue filed this appeal against the order-in-appeal passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) held that Methane Gas is a mixture of gases like Methane, Carbon Dioxide, etc., is not marketable, as such, therefore, is not excisable. 3. Brief facts of the case are that respondents are engaged in the manufacture of Denatured Ethyl Alc....