1998 (11) TMI 357 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Calcutta rejected the Revenue's appeal against the Collector of Central Excise's order, stating that the demand for the period 1-8-1986 to 28-2-1987 was barred by time due to lack of violation. The Tribunal found no merit in the appeal as there was no evidence of suppression or clandestine removal, and the bond referred to by the Revenue was not produced.