1998 (4) TMI 306 - AT - Central Excise

Summary

The appeal by M/s. Khandelwal Engineering Works against the order of the Additional Collector of Central Excise, Kanpur was successful as the demand was found to be barred by time. The second show cause notice was considered a fresh notice, not an amendment, and the demand was held to be time-barred. Penalty was deemed unsustainable as it was not mentioned in the notices. The appeal was allowed on the limitation issue.