1983 (3) TMI 267 - AT - Central Excise

Summary

The appeal was transferred to the Tribunal under Section 35-P(2) of the Central Excises & Salt Act, 1944. The appellants contested the levy of differential duty, arguing that the demand was time-barred under Rule 10 and the reliance on Rule 160 was incorrect. The Tribunal found the demand to be time-barred and not enforceable, setting aside the lower authorities' orders and granting relief to the appellants.