2000 (5) TMI 838 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata set aside the Commissioner's duty confirmation order due to failure to consider Board's Circular No. 52/71-CX.6 guidelines. The case was remanded for reevaluation in light of the Circular, allowing parties to make submissions. Time-bar issue left for adjudicating authority to decide afresh. Appeal allowed for de novo proceedings.