Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1983 (8) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1983 (8) TMI 278 - AT - Central ExciseExtract: .......s, imposition of penalty on the appellants is not justified and the demand for duty made from them after 3 years is clearly time-barred. Accordingly, without going into the other points raised by the appellants, we allow this appeal on the ground of time-bar alone. The penalty imposed on the appellants and the duty demanded from them are set aside.
|