1987 (6) TMI 332 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi upheld the Collector's decision to limit duty payment for Acetylene Gas to six months prior to a specific date. The appeal was dismissed as the original show cause notice did not demand duty from the respondent. The Tribunal proceeded ex parte due to the respondent's absence, and the appeal was rejected. The discretion under Rule 20 of CEGAT Procedure Rules was deemed inapplicable in this case.