1997 (12) TMI 230

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..... ahma Deva, Member (J)]. This is an appeal filed by the department against the impugned order dated 25-8-1988 passed by the Collector (Appeals), Madras. 2. Heard both sides with reference to the appeal filed by the department. 3. The respondents M/s. Sahuwala Cylinders Ltd., filed a refund claim towards excess duty paid by them on the clearance of the L.P.G. cylinders cleared during the p .....

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..... ance the order of the Collector (Appeals) dated 29-3-1988. Against that demand also, the party has filed an appeal before the Collector of Central Excise (Appeals), Madras. The Collector (Appeals) has accepted the contentions of the assessee observing that demand issued without a show cause notice or an order passed by the Assistant Collector is irregular and, accordingly, he set aside the demand .....

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