1980 (3) TMI 101 - CGOVT - Central Excise

Summary

The Government of India found that the copper wire in question exceeded the sectional area limit under Item 33B(l) of the Central Excises and Salt Act, 1944. The demand for alleged short levy was considered barred by limitation as it was issued after the prescribed time period. The impugned order-in-appeal was upheld, and review proceedings were dropped.