1998 (10) TMI 234 - AT - Central Excise

Summary

The appeal was against a demand of Rs. 7,03,017/- on waste, paring, and scrap of flexible polyurethane foam. The issue was regarding the benefit of Notification 53/88 and Notification 54/88. The demand was found to be barred by limitation due to lack of suppression or wilful intent to evade payment of duty. The appellants were not held responsible for misleading the Department, and the demand was set aside.