1993 (11) TMI 157 - AT - Central Excise

Summary

The Revenue appealed against an order allowing the respondents' appeal on the ground of time-bar regarding credit of Rs. 36,258 for Tapioca Starch. The Collector (Appeals) allowed the appeal due to lack of evidence supporting the allegation that the starch was mixed up from different sources. The Appellate Tribunal rejected the Revenue's appeal, stating that the source of acquisition was declared and verified, and the extended period for verification did not apply. The appeal from the Revenue was rejected.