1995 (6) TMI 144

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....spondent. [Order]. - This appeal is by the Revenue against the order of the Collector of Central Excise (Appeals), Bangalore. Under the impugned order the learned lower authority has set aside the order of the Assistant Collector under which a duty amount of Rs. 54,884/- has been demanded and a penalty of Rs. 200/- was also imposed on the respondent. The plea made before the learned Collecto....

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.... taken by him is that there was leakage from the zinc tank and the material was lost irretrievably. It is not understandable as to how molten zinc on leakage could have been lost irretrievably as the same after leakage from the zinc bath would have solidified and could be easily recouped. The material therefore would have been retrieved and fed back to the galvanising tank and it would have been r....