1987 (7) TMI 458 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi allowed the appeal of M/s. Hyderabad Iron & Steel Works Ltd. against the demand for payment of differential duty for raw material. The Tribunal held that the demand was time-barred under Section 11A of the Central Excises and Salt Act, 1944, and the payment made by the appellant did not render the demand valid. The orders of the lower authorities were set aside on the ground of time bar.