Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1995 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1995 (1) TMI 143 - CEGAT , NEW DELHIExtract: .......submissions and the record before us and the position in law, we uphold the classification under 3401.20 as ordered by Collector. We also uphold the finding that exemption under Notification No. 39/87 was not available to the assessee. However, we set aside the demand of duty as time barred and also set aside the penalty for reasons recorded above.
|