1999 (3) TMI 231 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant regarding the dutiability of denatured ethyl alcohol under Tariff Heading 2204 for the period 1-9-1985 to 28-2-1989. The demand of duty of Rs. 63,62,685.09 was set aside as the show cause notice was issued well beyond the normal period of six months. No penalty was imposed on the appellant. The appeal was disposed of accordingly.