1998 (12) TMI 139 - AT - Central Excise

Welded wire mesh manufactured out of imported iron and steel bars and rods, not eligible to benefit under Notification No. 206/63-C.E.

Summary

The Appellate Tribunal CEGAT, New Delhi confirmed a demand of Rs. 7,24,511.70 against the Appellants for not being entitled to the benefit of Notification No. 206/63. The Appellants used imported iron and steel bars and rods, not covered by the Notification. The demand was found to be barred by limitation, and the Appellants were not entitled to the benefit of the Notification. The impugned order on time-bar was set aside.