1985 (2) TMI 253 - AT - Central Excise

Summary

The appeal was filed regarding the demand of duty on molasses by the Assistant Collector of Central Excise, Nellore Division. The Appellate Collector rejected the appeal as time-barred, but the Tribunal remanded the case for determination on merits, stating that the demand issued by the Superintendent of Central Excise clarified the Assistant Collector's order.