1999 (9) TMI 713 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard two appeals regarding Central Excise duty. The Revenue's appeal against the Collector (Appeals) order was allowed as the benefit of Notification No. 208/83 was not available to the appellants. The second appeal by M/s. Adarsh Steel Re-Rolling Mills was allowed as the demand of duty was hit by the time limit specified under Section 11A(1) of the Central Excise Act.