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        Appeal accepted as duty recovery deemed time-barred due to delayed notice. Assistant Collector's order overturned.

        IN RE : STANDARD TIN WORKS

        IN RE : STANDARD TIN WORKS - 1977 (1) E.L.T. (J 127A) (Collr. Apll.) The judgment in the case of Collector of Central Excise, New Delhi stated that the recovery of duty from the appellant was barred by time as the show cause notice was issued after more than one year of issuing the refund cheque. The order of the Assistant Collector was set aside and the appeal was accepted. (Citation: 1976 (1) TMI 170)

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