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1987 (7) TMI 285 - CEGAT, NEW DELHIExtract: .......case of Kerala Electric Lamp Works v. Collector of Central Excise, Cochin, 1987 (29) E.L.T. 264, and M/s. Mohan Steels Ltd. v. Collector of Central Excise, Kanpur, supra, for the reasons mentioned therein. 8. emsp In the result, the appeal is allowed. The order of the Collector (Appeals) is set aside and that of the Assistant Collector is restored.
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