1990 (10) TMI 298 - AT - Central Excise

Summary

The case involved the manufacture of soap, an excisable product eligible for duty exemption. The respondents exceeded the declared clearance limit, leading to a demand for duty. The Collector (Appeals) ruled in favor of the respondents due to lack of suppression or other grounds for extended limitation. The Collector of Central Excise appealed, but the Tribunal upheld the original decision, dismissing the appeal.