Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2006 (3) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2006 (3) TMI 664 - AT - Central ExciseExtract: .......lue of goods has no bearing on the rate of duty. We therefore held that the entire demand is hit by limitation and extended period cannot be invoked. 12. emsp Since entire demand is time-barred we did not consider it necessary rsquo to go into the merits of the case. 13. emsp The appeal is allowed on the grounds of limitation. (Pronounced in Court)
|