Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (1) TMI 145 - AT - Central ExciseExtract: .......ation for demanding duty cannot be invoked as there is nothing to suggest that the appellants had not taken the Central Excise Licence/Registration or did not pay the duty on the impugned goods on account of any wilful suppression of facts. We, therefore, allow the appeal on the basis of demand being time-barred without considering any other issue.
|