9911796707
TMI Blog1997 (1) TMI 293X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shiben K. Dhar, Member (T)]. This Revenue Appeal is directed against Order-in-Appeal dated 17-12-1987 of Collector of Central Excise (Appeals). Duty was demanded from the appellants in case of certain gas cylinders which were destroyed during the operation of testing. Collector (Appeals) held that cylinder does not come into existence unless a valve is fixed and is taken for test. On this ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them. 4. We have heard both sides. Indian Standards IS : 3196 (Part-I) 1992 relating to cylinders for Liquified Petroleum Gases indicated that manufacture, possession and use of any gas when contained in cylinders of more than 500 ML Water capacity in compressed or liquified stage are regulated under the Gas Cylinder Rules, 1981 of the Government of India. The I.S.I. Specifications referred to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... correct in holding against the Revenue Appellant and in favour of the respondents. Incidentally, it may also be mentioned that the authorisation issued by the Collector is also defective in that it merely authorises an officer to appeal without indicating whether Collector has applied his mind to the issue before him and arrived at a finding that the order passed by the Collector (Appeals) is not ..... X X X X Extracts X X X X X X X X Extracts X X X X
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