Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2003 (7) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2003 (7) TMI 107 - AT - Central ExciseExtract: .......rom the Revenue, so as to justify invocation of longer period of limitation. Accordingly, we hold that the demand is also barred by limitation. In view of our findings above, there is no justification for confirmation of interest or for imposition of personal penalty. In a nutshell the appeal is allowed on merits as also on the point of limitation.
|