2001 (7) TMI 1193 - AT - Customs

Summary

The appellate tribunal considered whether duty could be demanded from the appellant for contravening an exemption condition. The tribunal found that the notice to revoke the exemption was barred by limitation as there was no evidence to support the claim. The failure to verify compliance was attributed to the assessing officer, and there was no evidence of Modvat credit being availed of. The appeal was allowed, and the impugned order was set aside.