1981 (1) TMI 268 - CGOVT - Central Excise

Summary

The Central Government of India examined a case where duty was demanded by the Collector of Central Excise, Madras for clearances from March 1975 to January 1977. The petitioners had already paid duty at Dehra Dun for clearances from Salem. The Government directed the Collector to address the setting off of duty paid at Dehra Dun. It was held that any demand of duty for clearances prior to April 1976 is time-barred as Rule 9(2) was deemed not applicable.