GAIL (INDIA) LTD. Vs. CCE

JUDGEMENT

(1.) WHEN find that application for stay came up for hearing, we find that the appeal itself can be disposed of since the issue raised herein is already covered in favour of the appellants by the decision of this Tribunal and affirmed by the Hon'ble Supreme Court.

(2.) THE dispute that has come -up for consideration is whether lean gas has to be classified under Tariff Heading 2711.29 as proposed by the Revenue or whether it would come under 2711.21 as claimed by the appellants. The very same issue has come -up for consideration by this Tribunal in Oil India Ltd. Vs. CCE (2002(51) RLT 1030).

(3.) IN the above decision. the Tribunal has taken the view that since lean gas has to be treated as natural gas it has to come under 2711.21 and not under Heading 2711.29. The matter was taken in appeal by the Revenue before the Supreme Court. By order dated 7th February, 2003, the Hon'ble Supreme Court dismissed the Civil appeal both on the ground of delay as well as on merits.