COMMISSIONER OF CENTRAL EXCISE Vs. BOC (INDIA) LTD

JUDGEMENT

(1.) The appellant revenue has proposed the following two questions :

(2.) The appellant-revenue has preferred only one appeal though six separate appeals had been filed before the Tribunal. In the circumstances, only order in First Appeal before the Tribunal being Appeal No. E/3643/01 is considered for the purpose of present appeal.

(3.) Heard Ms. D.R. Kachhavah, learned Advocate for the appellant. It is submitted that gas which escapes during the process of the filling in the cylinder cannot be treated as waste or loss within the meaning of Rule 57D of the Central Excise Rules and Tribunal was wrong in treating the same as waste.