1998 (6) TMI 327 - AT - Central Excise

Summary

The case involved the manufacturing of gas cylinders under Gas Cylinder Rules, 1981. The issue was whether duty paid on cylinders destroyed during testing was refundable. The Appellate Tribunal allowed the appeal, stating that destructive testing qualifies as an "unavoidable accident" under Rule 49, entitling the refund of duty paid. The lower authorities' decision was overturned.