2001 (6) TMI 464 - Central Excise

Extract:
.......reasons we hold that the demand raised in the show cause notice dated 29-11-1996 is barred by limitation. In view of our findings on merits and limitation, we do not deem it necessary to record any finding on the plea of admissibility of benefit of Notification 217/86. 10. emsp In the result, we set aside the impugned orders and allow these appeals