2006 (7) TMI 458 - AT - Central Excise

Extract:
.......icals Ltd. 3.2 emsp For the reasons aforesaid it is be held that in the present case there was no scope to invoke the longer period of limitation laid down in the proviso to Section 11A(1) and consequently the entire demand is time-barred. 3.3 emsp In this view the instant appeal allowed with consequential reliefs. (Pronounced in Court on 7-7-2006)