1997 (11) TMI 197 - AT - Central Excise

Summary

The dispute in the appeal relates to the period from 17-8-1987 to 8-3-1989. Appellant collected 1% of the price towards transit insurance charges but paid less to the insurer. Show cause notice issued proposing demand of difference and penalty. Appellant resisted on limitation grounds. Appellant allowed to raise merits contention. Tribunal held no duty on differential amount justified. Impugned order set aside, appeal allowed.