2000 (6) TMI 186 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellants engaged in manufacturing computer peripherals, setting aside the duty demand of Rs. 32,12,986 due to a limitation issue. The Tribunal found that the Department's allegation of suppression and misdeclaration was unfounded and unsustainable. The appeal was allowed based on the limitation grounds.