1997 (10) TMI 119 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai dismissed the appeal by the department as the assessee was not liable to pay duty and the notice was barred by limitation. The respondent's claim for quantity discount was approved by the department. The notice demanding duty was issued in 1989, not within the extended period under Section 11A. The respondent was not required to disclose prices at which goods were sold from depots, so omission did not amount to suppression of facts. The appeal was dismissed.