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2001 (3) TMI 840 - CEGAT, NEW DELHIExtract: ....... Department was not aware about non payment of duty on equipments by the Appellants. Accordingly proviso to Section 11A of the Central Excise Act is not invokable and the entire demand is hit by time limit specified in Section 11A. Accordingly we set aside the Order and allow the appeal on time limit aspect without considering the matter on merits.
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