Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1984 (11) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1984 (11) TMI 332 - AT - Central ExciseExtract: .......t necessary material and evidence for the purpose is lacking in the case. As a result of the aforesaid discussion-the demand of duty from the appellants is held time-barred and set aside. On the facts and circumstances and absence of necessary allegation and proof, penalty is also not justified and the same is set aside. The appeal is thus allowed.
|