CESTAT Mumbai: ROM Application Allowed, Duty Demand Set Aside as Barred by Limitation.

The Appellate Tribunal CESTAT MUMBAI allowed the ROM application and set aside the duty demand in Appeal No. E/1907/05 as barred by limitation due to the demand being considered beyond the statutory period.

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The Appellate Tribunal CESTAT MUMBAI allowed the ROM application and set aside the duty demand in Appeal No. E/1907/05 as barred by limitation. The error apparent arose from the Final Order dated 5-12-2006, which sustained the duty demand challenged in the appeal. The demand was considered beyond the statutory period of limitation.

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