- (1.) After hearing the arguments at length made by Counsel on either side, we are of the firm opinion that the Tribunal has rightly come to the conclusion that the issue involved is covered by its earlier judgment rendered in the case of Oil India Ltd. 2002 (51) R.L.T. 1030 (CEGAT). We may only note that the appeal against the said judgment was dismissed by this Court on merits, albeit in limine.
(2.) We, thus, are of the opinion that the order of the CESTAT does not call for any interference. These appeals are accordingly dismissed. In C.A. No. 3315/2008
(3.) This appeal is filed by the Appellant/ONGC against orders dated 16.7.2007 passed by the CESTAT. By the said orders appeal of the Appellant had been dismissed which was preferred against the Order-in-Original passed by the Commissioner. The issue in question was as to whether Lean Gas is exigible to excise duty. According to the Appellant lean gas is nothing but natural gas and therefore attracts 'nil' duty. This contention is not accepted by the Tribunal in the impugned judgment.;