Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1983 (5) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1983 (5) TMI 245 - CEGAT NEW DELHIExtract: .......f the Appellant that it is only the normal time limit that applies and not the extended time limit provided in the proviso to Rule 10 C.E. Rules. 5. In the circumstances, we hold that the demand was time-barred. As a result, the appeal is allowed on this ground. In view of this, we do not consider it necessary to examine issues (ii) and (iii).
|