2000 (9) TMI 757 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellants, who are plywood manufacturers for Tea Chest, against a demand of duty confirmed for the period from 4-4-1989 to 26-3-1992. The demand was based on the appellants selling goods to related persons at a lower price, but paying duty based on the higher factory gate sale price. The Tribunal found the demand barred by limitation and set aside the order, allowing the appeal.