Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1996 (4) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1996 (4) TMI 306 - AT - Central ExciseExtract: ....... technicality cannot be construed to be a case of deliberate suppression, fraud or misdeclaration, justifying extended period. Hence, apart from the non-sustainability of the demand on merits, demand is also time barred. We, therefore, allow both the appeals. Stay petitions may also be treated as disposed of, in view of the disposal of the appeals.
|