1997 (1) TMI 286 - AT - Central Excise

Summary

The appeal arose from an order confirming duty amount and penalty imposed on the appellant for not following correct procedure under Central Excise Act. The Tribunal found that the department's readjudication of proceedings was not valid as there was no suppression of facts, and the demand was time-barred. The impugned order was set aside, and the appeal was allowed.