1996 (3) TMI 228 - AT - Central Excise

Summary

The appeal was against Order-in-Original No. 58/Demand/89 regarding the benefit of Notification No. 201/79 for Activated Carbon. The appellants claimed activated carbon was essential for manufacturing Synthetic Resins and Sulpha Intermediates. The Department alleged wilful misstatement, but the Tribunal found the demand was time-barred and ruled in favor of the appellants based on previous judgments. The impugned order was set aside, and the appeal was allowed.