1997 (1) TMI 345 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Calcutta ruled in favor of the appellant, a manufacturer of electric wire & cables from copper rods, in a case involving duty exemption on copper wire of 14 S.W.G. and thicker. The Tribunal set aside the demand of duty as time-barred, stating that the process of manufacture was known to the department and the show cause notice was issued beyond the six-month period.