Case Laws
Acts
Notifications
Circulars
Classification
Forms
Manuals
Articles
News
D. Forum
Highlights
Notes
🚨 Important Update for Our Users
We are transitioning to our new and improved portal - www.taxtmi.com - for a better experience.
⚠️ This portal will be discontinued on 31-July-2025 at 23:59:59
⏳ Loading countdown...
If you encounter any issues or problems while using the new portal,
please let us know
via our feedback form
, with specific details, so we can address them promptly.
Home
1998 (6) TMI 209 - AT - Central Excise
The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant in a case involving classification lists and duty exemptions. The tribunal found that the appellant had not suppressed any relevant information and had clearly shown the value of clearances under separate chapter headings in their returns. As a result, the demand for duty and penalty was held to be barred by limitation, and the appeal was allowed.
|