2002 (8) TMI 659 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata confirmed duty demand against appellants for classifying zinc dross under Chapter 79 instead of Chapter 26. The demand was found to be barred by limitation from 1-3-88 to 31-7-89, and the show cause notice issued in July 1992 was beyond the normal period. The Tribunal set aside the demand and penalty imposed on the appellant.