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1995 (4) TMI 150 - CEGAT, NEW DELHI
Extract:
.......case. As a corollary of the above finding on limitation, and also considering the circumstances that the period of the demand related to the early days of working of the HSN-based Central Excise Tariff Act, 1985 in 1986, the penalty on the appellants would appear to be harsh, and it is accordingly set aside. The appeals are disposed of accordingly.