1997 (8) TMI 302 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, MADRAS ruled in favor of the Appellant in a case involving the use of power in the manufacturing process of HDPE woven sacks. The Tribunal found that the Appellant was entitled to benefit from a notification exempting goods from duty, as the notice issued by the department was barred by time. The appeal was allowed based on the limitation ground.