1999 (6) TMI 91 - AT - Central Excise

Summary

The appeal involved the availability of benefit of Notification No. 175/86 for Ice Cream sold under the brand name 'Kwality'. The show cause notice for duty demand was beyond the normal six-month period specified in Section 11A of the Central Excise Act. The Department was aware of the brand name use by the appellants, so suppression of facts cannot be alleged. The impugned order was set aside on the time limit issue, and the appeal was allowed.