Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2000 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2000 (7) TMI 557 - CEGAT, KOLKATAExtract: .......hen the orders for provisional assessments are issued under Rule 9B. We hold that in the absence of such orders, the demand issued on 11-10-1993 for the period 1-4-1992 to 31-3-1993 is clearly barred by limitation. Accordingly, we set aside the impugned order on the point of time-bar and allow the appeal with consequential relief to the appellants.
|