Appeal allowed by Central Board of Excise and Customs on time-barred demand and goods classification

The appeal by M/s. Shree Sonal Gum Industries was allowed by the Central Board of Excise and Customs. The Board found the demand to be mostly time-barred and considered the Collector's reasoning regarding the number of workers employed by the appellant as hypothetical. Additionally, the goods in question were found difficult to exclude from the scope of "grain mill products." As a result, the Collector's orders were set aside.

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The appeal by M/s. Shree Sonal Gum Industries was allowed by the Board of Central Board of Excise and Customs. The demand was mostly time-barred, and the Collector's reasoning for concluding the appellant employed more than 49 workers was considered hypothetical. The Board found it difficult to exclude the goods from the scope of "grain mill products." The Collector's orders were set aside.

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