1998 (3) TMI 270 - AT - Central Excise

Summary

The appeal was against a duty demand of Rs. 14,736 and Rs. 1,974.38 for short paid excise duty. The demand was found to be barred by limitation as it was issued beyond the six-month period from the relevant date. The appeal was allowed, and the impugned order was set aside solely on the ground of limitation.