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1999 (6) TMI 104 - CEGAT, MUMBAI
Extract:
.......limitation and penalties are not imposable. In the light of this, it would not be necessary to refer for reconsideration the Tribunal decision in Indian Organic Chemicals v. C.C.E. - 1997 (91) E.L.T. 180 referred to in paragraph 16 above. Duty was therefore not demandable and penalty was also not imposable. Appeal allowed. Impugned order set aside.