1997 (12) TMI 191 - AT - Central Excise

Summary

The appeal by M/s. Ruby Mills Ltd. challenged a show cause notice for differential Central Excise duty issued on 13-12-1981 for the period from 13-3-1981 to 30-4-1981 regarding blended yarn composition. The Revenue's delay in issuing the notice without grounds for extended limitation was questioned. The Tribunal allowed the appeal based on limitation issues, setting aside the demand of Rs. 2,37,894.