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2006 (9) TMI 253 - SC - Central ExciseDemand- Limitation- exemption under Notification No. 71/78 dated 1-3-1978- Appellant manufactures refrigerating and air conditioning machinery, appliances and parts thereof falling under Tariff item 29A of the then Central Excise Tariff. It claimed exemption under Notification No. 71/78 dated 1-3-1978. The claim of the appellant for exemption under Notification No. 71/78 was rejected. Held that- the appellant, raised a point before the Tribunal was relating to reworking out of the assessable value under Section 4(4)(d)(ii) of the Act and the extended period of limitation cannot be invoked as it is beyond the time period. The Tribunal did not permit the argument to be raised as the same had not been raised before the other authorities. thus, these appeals are allowed and the demand raised against the appellant for the year 1978-1979 is hereby dropped.
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