1997 (12) TMI 314 - AT - Central Excise

Summary

The judgment concerns the classification of captively consumed frits for duty liability. The Collector (Appeals) ruled that frits were liable to duty but the demand for duty was barred by limitation under Section 11A. The department appealed, arguing that duty should be recoverable even without a notice under Section 11A. The Tribunal held that Section 11A does not override other provisions like Section 35E. The appeal was allowed, and the Collector (Appeals) order was set aside.