Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2001 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (8) TMI 187 - AT - Central ExciseExtract: .......plicable in the facts of the present case and as such the SCN are clearly time-barred. Besides, the interest as ordered in Appeal No. 2183/97-B will also not be leviable as the provisions with regard to levy of interest in Section 11AB of the Act were inserted on 28-9-1996. Accordingly, the appeals are allowed and the impugned orders are set aside.
|