1992 (1) TMI 246 - AT - Central Excise

Summary

The Revenue appealed Collector's decision that demand was time-barred. M/s. Samir Pharmaceuticals filed classification list claiming benefit under Notification No. 116/89. Show Cause Notice issued for duty payment. Collector (Appeals) held demand time-barred as label was attached to approved classification list. Revenue's appeal rejected as subsequent examination by Deputy Chief Chemist not grounds for extended period under Section 11-A.