1996 (10) TMI 231 - AT - Central Excise

Summary

The Revenue Appeal was directed against an Order of the Collector of Customs (Appeals) regarding the classification of imported stainless steel balls. The Collector of Customs (Appeals) allowed the appeal on the question of limitation as the demand notice was served beyond the statutory period of 6 months. The Appellate Tribunal rejected the revenue appeal and upheld the order on the question of limitation without delving into the merits of the case.