2002 (5) TMI 489 - AT - Central Excise

Summary

The appellant challenged a demand for misclassification of Varnish under Central Excise Rules. The department issued a demand notice three and a half years later, alleging wilful misstatement and fraud. The Tribunal ruled in favor of the appellant, stating that the demand was barred by limitation as the classification order was made after receiving the test report, and there was no evidence of wilful misstatement or fraud. The appeal was allowed.