1980 (4) TMI 125 - CGOVT - Central Excise

Summary

The Government of India reviewed a case where a party raised a time-barred objection to a show cause notice for review. The Appellate Collector's interpretation of the dutiability of circlips under Tariff Item 34A was found to be incorrect. The Government set aside the Appellate Collector's order and restored the original order passed by the Assistant Collector.