1998 (12) TMI 565 - AT - Central Excise

Newsprints and rejects thereof - Exemption - Demand - Limitation - Extended period - Invocation of

Summary

The Appellate Tribunal confirmed a duty demand on newsprint manufacturers for exceeding 5% rejects in 1989-90. The appellants were not eligible for exemption under Notifications 261/88 and 60/88. The demand was partly time-barred, and the duty amount was remanded for re-calculation within six months.