1998 (2) TMI 235 - AT - Central Excise

Summary

The appeal was filed by M/s. Methodex Systems Ltd. regarding the demand of central excise duty on products classified under Heading No. 83.04. The Revenue sought to classify them under Heading No. 94.03. The Collector of Central Excise demanded duty of Rs. 6,63,037.14 and imposed a penalty of Rs. 1 lakh. The period involved was from 1-3-1988 to 31-7-1989. The charge of suppression could not be substantiated, and the appeal was allowed on the ground of limitation.