1995 (10) TMI 130 - AT - Central Excise

Summary

The appeal was from the Revenue against an Order-in-Appeal allowing the appeal of the respondent on the ground that the demand is time-barred without going into the merits. The ld. JDR argued that the demand was confirmed only for a limited period under the law. The ld. Adv. argued that there was a genuine doubt regarding classification and the appellants had a bona fide belief. The Tribunal found that there was a genuine doubt among officers regarding classification, and the appeal from the Revenue was dismissed.