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<h1>Appeal by Department Dismissed, Tribunal Rules in Favor of M/s. Sahuwala Cylinders Ltd.</h1> The department's appeal against an order by the Collector (Appeals) was dismissed by the Tribunal in favor of M/s. Sahuwala Cylinders Ltd. The Tribunal ... Demand - Jurisdiction The department appealed against an order by the Collector (Appeals) regarding a refund claim by M/s. Sahuwala Cylinders Ltd. The Tribunal accepted the assessee's contentions and dismissed the department's appeal, stating the proceedings were irregular. The Superintendent's demand was set aside as it lacked jurisdiction. The appeal was dismissed.
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