https://www.taxtmi.com/caselaws?id=41648 Excise duty on the cost of returnable drums was in dispute because the earlier appellate order had treated the drums as retaining their returnable character and therefore not liable to duty. That order was under challenge before the Appellate Tribunal, but the Court considered it proper that duty should not actually be levied or recovered until the appeal was finally decided. The Assistant Collector was still permitted to issue demands, yet interim protection was granted against enforcement of levy and recovery on the drum cost pending final disposal of the appeal. en-us Tue, 05 Nov 1985 00:00:00 +0530 Sat, 05 Jun 2010 11:19:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=41648 Excise duty on the cost of returnable drums was in dispute because the earlier appellate order had treated the drums as retaining their returnable character and therefore not liable to duty. That order was under challenge before the Appellate Tribunal, but the Court considered it proper that duty should not actually be levied or recovered until the appeal was finally decided. The Assistant Collector was still permitted to issue demands, yet interim protection was granted against enforcement of levy and recovery on the drum cost pending final disposal of the appeal. Case-Laws Central Excise Tue, 05 Nov 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=41648