1998 (9) TMI 304 - AT - Customs

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Revenue in a case regarding the service of a notice of less charge demand of duty within six months from the date of payment of duty. The Tribunal found that the notice should not have been set aside, as the respondents did not deny receiving the notice of demand. The Tribunal set aside the lower appellate authority's decision and allowed the appeal of the Revenue.