1997 (11) TMI 172 - AT - Central Excise

Summary

The appeals involved the issue of whether show cause notices were time-barred. The first appeal lacked charges of suppression or misstatement, while the second appeal alleged suppression based on incorrect duty payment. The tribunal found that the second appeal did not involve suppression as service charges were clearly mentioned in the invoice. Therefore, the tribunal set aside the orders and allowed both appeals.