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of <h1>CEGAT Rules Duty Demand Barred by Limitation for Water Meter Manufacturer</h1> <h3>UP. INSTRUMENTS LIMITED Versus COLLECTOR OF CENTRAL EXCISE, ALLAHABAD</h3> UP. INSTRUMENTS LIMITED Versus COLLECTOR OF CENTRAL EXCISE, ALLAHABAD - 1998 (98) E.L.T. 244 (Tribunal) The Appellate Tribunal CEGAT, New Delhi ruled in favor of the appellant, a water meter manufacturer in Uttar Pradesh, stating that the duty demand was barred by limitation and there was no suppression of information regarding the testing charges collected by the State Government. The order demanding duty was set aside, and the appeal was allowed.
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