2000 (5) TMI 509 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants, who were manufacturers of water coolers, stating that the casing of water coolers is not known as a 'cabinet' in trade and no duty could be levied on it. The Tribunal held that the demand for duty was barred by limitation as the Revenue was aware of the manufacturing process. The impugned order was set aside, and the appeal was allowed with consequential relief.