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of <h1>CEGAT in New Delhi Overturns Duty Demand for 1993-95 as Time-Barred</h1> <h3>JAY CYLINDER Versus COMMISSIONER OF CENTRAL EXCISE, MEERUT</h3> The Appellate Tribunal CEGAT in New Delhi allowed the appeal, setting aside the duty demand for the period 1993-94 and 1994-95 as time-barred. The ... Demand - Limitation The Appellate Tribunal CEGAT in New Delhi allowed the appeal, setting aside the duty demand raised for the period 1993-94 and 1994-95 as it was found to be time-barred. The tribunal noted that the provisional assessment claimed by the department was not valid as there was no evidence of it being made at the time of declaration approval. The tribunal criticized the excise authority for invoking an extended period based on an endorsement made after a lapse of 2 years. The decision highlighted the need for serious consideration at the Board level to prevent similar incidents in the future.
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