1998 (1) TMI 211 - AT - Central Excise

Summary

The appeal was filed by the Revenue against the order dated 20-9-1989 of the Additional Collector of Central Excise, Calcutta. Two issues were determined: (1) Whether the respondents regenerating liquid milk from skimmed milk powder are entitled to Notification 38/78, and (2) Whether the demand for the period 26-12-1981 to 2-3-1984 is barred by limitation. The Tribunal held that the benefit of the Notification is not available to the respondents but the demand is barred by limitation. The appeal was disposed of accordingly.