1999 (10) TMI 469 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal against the Order-in-Appeal by the Commissioner of Central Excise (Appeals), Chandigarh. The Tribunal found no justification for invoking the extended period of limitation as there was no evidence of suppression or mis-statement by the assessee. The appeal was rejected, and the order of the Commissioner of Central Excise (Appeals) was upheld.