1997 (6) TMI 234 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi dismissed the appeal by the Collector of Central Excise, Calcutta challenging the order of the Collector (Appeals) regarding show cause notices issued to a manufacturer of Airconditioners and Water Coolers. The Collector (Appeals) set aside the demands made in the show cause notices as they were barred by time, citing that the allegations of suppression of facts with intent to evade duty were not substantiated. The Tribunal upheld the decision of the Collector (Appeals) as there was full disclosure of extra charges collected by the assessee in separate letters to the Assistant Collector.