1997 (11) TMI 222 - AT - Central Excise

Summary

The appeal was filed by M/s. Paisa Fund Glass Works against a duty demand for clearing products at Nil rate after crossing exemption limit. The tribunal found the demand barred by time as proper officer did not verify timely, setting aside the impugned order and allowing the appeal. (Case: M/s. Paisa Fund Glass Works v. Collector of Central Excise, Pune) [1997 (11) TMI 222 - CEGAT, NEW DELHI]