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<h1>Dismissed appeal for voluntary duty payment deemed infructuous due to time bar. Appeal cannot seek Exemption Notification interpretation.</h1> The appeal was dismissed by the Appellate Tribunal CEGAT NEW DELHI as infructuous. The appeal concerned a request for voluntary payment of duty that was ... - The appeal was dismissed by the Appellate Tribunal CEGAT NEW DELHI as it was found to be infructuous. The appeal was regarding a request for voluntary payment of duty that was short-levied, but time-barred. The Tribunal ruled that the appeal cannot be used to obtain a ruling on the interpretation of the Exemption Notification.
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