2000 (9) TMI 769 - AT - Central Excise

Summary

The Appellate Tribunal CEGAT, Kolkata ruled in favor of the appellant regarding the demand of duty being dropped as barred by limitation. The dispute over the classification of compensatory cables was noted, but it was deemed of academic interest as the duty rates were the same. The Tribunal stated that if there is any future change in the law, the appellants can raise the dispute afresh. Both appeals were disposed of accordingly.