1998 (6) TMI 292 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi found the show cause notice invalid as it was not served on the partnership firm, leading to the appeal being allowed due to lack of specific allegation of suppression. The Department was not justified in invoking the larger period, and the demand was deemed barred by time. [Citation: 1998 (6) TMI 292 - CEGAT, New Delhi]