2003 (7) TMI 628 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, New Delhi upheld the adjudication order by the Commissioner of Central Excise, ruling that the demand was not time-barred as the show cause notice was served within the six-month period from the credit taken on capital goods. The appeal against the limitation issue was dismissed. (Case Citation: 2003 (7) TMI 628 - CESTAT, New Delhi)