1998 (6) TMI 209 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant in a case involving classification lists and duty exemptions. The tribunal found that the appellant had not suppressed any relevant information and had clearly shown the value of clearances under separate chapter headings in their returns. As a result, the demand for duty and penalty was held to be barred by limitation, and the appeal was allowed.