1998 (6) TMI 200

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...., Advocate, for the Respondent. [Order per : Justice U.L. Bhat, President]. -  Appellant entered into a contract for supply of cables to U.P. Electricity Board on payment of agreed price plus Central Excise duty and Special Excise duty subject to maximum of 20%. This limit was agreed upon in view of the fact that the appellant was a small scale industry entitled to the exemption Notific....

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....posed in the show cause notice was confirmed by the Assistant Collector but his order was set aside by the Collector (Appeals). Hence this appeal by the department. 2. The department had filed Appeal No. E/4772/91-A against a similar order passed by the Collector (Appeals) in favour of the present assessee. There were two other similar appeals filed by the department against two assessees.....