1987 (6) TMI 332

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....the Respondent. [Order per: S.D. Jha, Vice-President (J)]. - The Appellate Collector of Central Excise, Cochin through this appeal to the Tribunal does not challenge the classification of Acetylene Gas by the Collector of Central Excise (Appeals) in the order impugned, but only challenges that portion of the order appealed against, restricting payment of duty by the respondents to a period o....

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....n merits after hearing Shri Shishir Kumar, SDR for the appellant. 3. Though a copy of the show cause notice issued in the matter is not available on the file, the same has been, on being asked, shown by Shri Shishir Kumar to the Bench from the original file with him. This show cause notice dated 16-7-1982 only proposed re-classification of Acetylene Gas and there was no proposal to demand duty ....