1998 (8) TMI 263 - AT - Central Excise

Summary

The appeal was against Order-in-Original No. 38/90, dated 28-11-1990, involving duty on Plain Paper Copiers. The period of dispute was from July, 1985 to June, 1986. The show cause notice was issued on 31-8-1990. The balance sheet showed handling charges along with freight and insurance. The demand was found to be time-barred. The impugned order was set aside as there was no suppression and no worthwhile evidence. The appeal succeeded with consequential relief.