1998 (4) TMI 313 - AT - Central Excise

Summary

The appeal by M/s. Lasanto Laboratories challenged the Order-in-Appeal for invoking extended period of limitation due to mis-statement and suppression of information. The Collector of Central Excise (Appeals) set aside the original order and directed transfer of papers for further decision. The Tribunal found no merit in the appeal, stating the jurisdictional Collector will decide on the extended period of limitation and alleged mis-statement after allowing the appellants to present their case. The appeal was rejected.