1997 (7) TMI 126

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..../ Order / Decisions)<br>Dated:- 15-7-1997<br>15457- 15459 of 1996 - -<br>Central Excise<br>J.S. Verma, CJI, K. Venkataswami and B.N. Kirpal, JJ. &nbsp; [Order]. - The Tribunal accepted the posit....

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....ion, the Tribunal proceeded on an incorrect premise. It was clearly held in Indian Oxygen Ltd. v. Collector of Central Excise - 1988 (36) E.L.T. 723 (S.C.) = 1988 (Supp.) SCC 658, that the duty of exc....