1997 (1) TMI 293

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....ndey, Consultant, for the Respondent. [Order per : 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 existenc....

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....uring the process of manufacture were destroyed can be demanded from 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 Rule....