2002 (9) TMI 860 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai ruled in favor of the appellants, setting aside the duty demand and penalty imposed by the Commissioner of Central Excise, Vadodara. The demand was found to be barred by limitation as the show cause notice issued in 1995 was based on statutory documents and should have been issued within the normal period of limitation. The appeal was allowed on the time bar aspect without delving into the merits of the case.