{"id":216399,"date":"1987-02-09T00:00:00","date_gmt":"1987-02-08T18:30:00","guid":{"rendered":"https:\/\/www.legalindia.com\/judgments\/national-fertilizers-ltd-vs-collector-of-central-excise-on-9-february-1987"},"modified":"2018-11-01T11:58:39","modified_gmt":"2018-11-01T06:28:39","slug":"national-fertilizers-ltd-vs-collector-of-central-excise-on-9-february-1987","status":"publish","type":"post","link":"https:\/\/www.legalindia.com\/judgments\/national-fertilizers-ltd-vs-collector-of-central-excise-on-9-february-1987","title":{"rendered":"National Fertilizers Ltd. vs Collector Of Central Excise on 9 February, 1987"},"content":{"rendered":"<div class=\"docsource_main\">Customs, Excise and Gold Tribunal &#8211; Delhi<\/div>\n<div class=\"doc_title\">National Fertilizers Ltd. vs Collector Of Central Excise on 9 February, 1987<\/div>\n<div class=\"doc_citations\">Equivalent citations: 1987 (14) ECC 511, 1987 (11) ECR 266 Tri Delhi, 1987 (29) ELT 234 Tri Del<\/div>\n<\/p>\n<pre><\/pre>\n<p>ORDER<\/p>\n<p>1. The appellants in their Electrolysis plant produces oxygen gas which through pipeline is supplied to M\/s Nangal Steels Ltd. situated at the same, place said to be a distance of about 400 metres from one another M\/s. Nangal Steels Ltd. compresses this gas in cylinders and containers and then clear after payment of duty. On these facts, the Assistant Collector of Central Excise by his order dated 11-6-1976 dropped the show cause notice and demand of duty set out therein with respect of oxygen gas produced by the appellants. There were two demand notices for two different periods and the Assistant Collector by two orders dated 11-6-1976 bearing Nos. 10361 and 10362 dropped the demands. The Central Board of Excise and Customs, New Delhi felt that prima-facie the decision of the Assistant Collector of Central Excise was wrong and after following the usual procedure of show cause notice, by order dated 6-7-1983 held that oxygen gas produced by the appellants in their premises was liable to Central Excise duty. He held that gas supplied through pipeline was compressed gas within the meaning of item 14H of Central Excise tariff as it stood at the material time. He, therefore, set aside the Assistant Collector&#8217;s order and confirmed the demand. Aggrieved, the appellants have filed appeal to the Tribunal.\n<\/p>\n<p>2.   Our   attention   has  been   drawn   to the  following  decisions  of  the Tribunal-\n<\/p>\n<p>i)   Punjab   Breweries   Ltd.   Ludhiana  v.  Collector   of  Central  Excise, Chandigarh, 1985 (22) ELT 513 Tribunal.\n<\/p>\n<p>ii)    Order   No.  27\/87-C  dated   13-1-1987  Amrit  Vanaspati  Ltd. v. Collector of Central Excise, Meerut.\n<\/p>\n<p>These decisions had inter-alia relied on a decision of the Supreme Court in <a href=\"\/doc\/941355\/\">South Bihar Sugar Mills Ltd. and Anr. v. Union<\/a> ;6f India &#8211; 1978 ELT J-336 and held that compressed gas connotes a gas compressed into a container at a specified pressure to facilitate its storage, handling and transport and not a gas moving in a pipeline in a plant under pressure slightly higher than atmospheric pressure.\n<\/p>\n<p>3.   Shri  Chopra  also  urged  that  Central  Board of  Excise &amp; Customs had  no   jurisdiction   to  exercise  revisionary  powers against  orders of  the Assistant   Collector   of   Central   Excise   and   this   could   be   done  only   by the Collector. He also raised the plea of limitation.\n<\/p>\n<p>4. In view however, of our findings in favour of the appellants on merits, we are not called upon to record any findings as to the two later pleas.\n<\/p>\n<p>5. Following the two decisions of the Tribunal and the Supreme Court decision mentioned above, we find that oxygen gas produced by the appellants and supplied through pipeline to M\/s Nangal Steels Ltd. who put them in cylinders and containers and then clear them after payment of Central Excise duty, it is not liable to Central Excise duty at the hands of the appellants. We therefore, set aside the order of the Central&#8217; Board of Excise &amp; Customs and restore those of the Assistant Collector. The appeals are thus allowed.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Customs, Excise and Gold Tribunal &#8211; Delhi National Fertilizers Ltd. vs Collector Of Central Excise on 9 February, 1987 Equivalent citations: 1987 (14) ECC 511, 1987 (11) ECR 266 Tri Delhi, 1987 (29) ELT 234 Tri Del ORDER 1. The appellants in their Electrolysis plant produces oxygen gas which through pipeline is supplied to M\/s [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[41,33],"tags":[],"class_list":["post-216399","post","type-post","status-publish","format-standard","hentry","category-customs-excise-and-gold-tribunal-delhi","category-tribunal"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>National Fertilizers Ltd. vs Collector Of Central Excise on 9 February, 1987 - Free Judgements of Supreme Court &amp; High Court | Legal India<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.legalindia.com\/judgments\/national-fertilizers-ltd-vs-collector-of-central-excise-on-9-february-1987\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"National Fertilizers Ltd. vs Collector Of Central Excise on 9 February, 1987 - Free Judgements of Supreme Court &amp; 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