1999 (1) TMI 216 - AT - Central Excise

Summary

The appeal was against a duty demand of Rs. 6,73,180.79 on various products due to denial of benefit of Notification 175/86. The appellants were entitled to the benefit under the Notifications as they were covered by paragraph 4(b) of Notification 175/86. The extended period of 5 years under Section 11A of the Act was set aside as the allegation of suppression was absent in the show cause notice. The impugned order was set aside, and the appeal was allowed with consequential relief.