1996 (12) TMI 180 - AT - Central Excise

Summary

The duty demanded is not contested. The only issue is the invokation of longer period of limitation. The appellant argued that the advertisement charges were known to the authorities, but the DR contended there was suppression. The Tribunal upheld the longer period of limitation but reduced the penalty from Rs. 4,000 to Rs. 2,500. Appeal dismissed with modifications.