2000 (7) TMI 1003 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT Kolkata ruled in favor of the respondent, vacating the show cause notice issued by the Revenue due to exceeding the time limit under Section 11A for demanding duty on deficiencies found in stock verification reports. The Tribunal cited previous orders and held that the demand was time-barred as there was no allegation of suppression or misstatement. The appeal by the Revenue was rejected.