Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2006 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (1) TMI 524 - AT - Central ExciseExtract: .......nto existence during the course of manufacture of railway wagons. There is nothing to suggest that non-filing of declaration was on account of any mala fide. As such, we are of the prima-facie view that the demand in question is barred by limitation. We accordingly allow the Stay Petition unconditionally. (Dictated and pronounced in the open Court)
|