2000 (6) TMI 475 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata allowed the appeal by M/s. Motilal Padampat Udyog Ltd. against the Order of the Commissioner of Central Excise, Patna. The Tribunal set aside the demand of duties, penalty, and confiscation as the demand was beyond the permissible time limit, similar to the case of the main appellant firm, M/s. Triveni Engineering Works.