1993 (1) TMI 305 - HC - Central Excise

Summary

The petitioner challenged an order by the Asstt. Collector, Central Excise, regarding a claim for exemption under notification No. 120/75. The claim was rejected as time-barred, but the High Court set aside the order, citing a Supreme Court decision that limitation should not have been invoked. The respondent was directed to reconsider the claim on its merits.