2001 (2) TMI 456 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi heard an appeal filed by the Revenue against an order-in-appeal regarding a demand for duty on plastic powder/moulding powder. The Commissioner (Appeals) found no suppression by the respondents and ruled the demand as time-barred. The revenue contended that the respondents failed to declare their excisable goods, but the Tribunal upheld the decision, stating that the respondents had provided necessary declarations explaining their manufacturing process, thus rejecting the appeal.