1999 (8) TMI 667 - AT - Central Excise

Summary

The appeal filed by M/s. Jain Packaging Pvt. Ltd. questioned the invokation of proviso to Section 11A(1) for demanding duty for an extended period. The appellants availed benefits under Notification No. 175/86, which was suspended temporarily. The department demanded differential duty for this period, but the appeal was allowed as the demand was considered time-barred due to lack of suppression of facts by the appellants.