Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 2004 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2004 (6) TMI 106 - CESTAT, MUMBAIExtract: .......o attract the levy. The Tariff note is introduced, by Note 1 to Chapter 52 only on 16-3-95, cannot have retrospective effect to levy duty for the period 1-3-94 to 24-4-94. The demand and penalty cannot be upheld. The same are set aside and appeal is therefore to be allowed. 2. Appeal to be allowed in terms of above findings. 3. Ordered accordingly.
|