Home Case Index All Cases Central Excise Central Excise + AT Central Excise - 1991 (1) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
1991 (1) TMI 268 - AT - Central ExciseExtract: .......iscussion, we hold that - (a) demand is not barred by limitation (b) Rule 9(2) of the Central Excise Rules is applicable to this case and (c) the appellants are not eligible for the benefit of Notification 176/77 as the value of investment on plant and machinery installed in the industrial unit exceeds Rs. 10 lakhs. 12. The appeal stands dismissed.
|