1998 (8) TMI 339 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Mumbai heard an appeal filed by the department against a decision where the demand made by the Assistant Collector was held to be barred by limitation. The respondents applied for transfer of credit under Rule 57H(3) but the appellate authority found that the credit was wrongly taken under Rule 56A instead of Rule 57A. The appeal was dismissed based on the judgment of the Larger Bench of the Tribunal regarding the time limit for issuing show cause notices.