2001 (10) TMI 955 - AT - Central Excise

Summary

The case involved the question of whether Cess was leviable on parts and accessories of automobiles during a specific period. The Tribunal found that the demand for Cess from 1-12-90 to 25-5-94 was barred by limitation as the Revenue had approved Classification Lists showing non-payment of Cess on parts and accessories, indicating a lack of intention to evade duty. The impugned order on limitation was set aside.