Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2001 (9) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2001 (9) TMI 151 - AT - Central ExciseExtract: .......d in Section 11A(1) of the Central Excise Act. Following the ratio of Tribunal s decision in the case of Gravure Prints, supra, no penalty will also be imposable on the appellants as the demand itself is held to be time barred. We, therefore, set aside the impugned order on the aspect of limitation alone without going into the merits of the matter.
|