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of <h1>Court upholds order on short levy demand, citing limitation under Central Excises and Salt Act. Review proceedings dropped.</h1> The court upheld the impugned order-in-appeal, finding the demand for alleged short levy on copper wire barred by limitation under the Central Excises and ... P.V.C. Insulated copper conductor - Liability to duty The Government of India found that the copper wire in question exceeded the sectional area limit under Item 33B(l) of the Central Excises and Salt Act, 1944. The demand for alleged short levy was considered barred by limitation as it was issued after the prescribed time period. The impugned order-in-appeal was upheld, and review proceedings were dropped.
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