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<h1>CEGAT Tribunal dismisses Revenue's appeal on time-barred demand due to lack of evidence.</h1> The Appellate Tribunal CEGAT, Calcutta rejected the Revenue's appeal against the Collector of Central Excise's order, ruling that the demand for the ... Demand - Limitation - Import policy The Appellate Tribunal CEGAT, Calcutta rejected the Revenue's appeal against the Collector of Central Excise's order, stating that the demand for the period 1-8-1986 to 28-2-1987 was barred by time due to lack of violation. The Tribunal found no merit in the appeal as there was no evidence of suppression or clandestine removal, and the bond referred to by the Revenue was not produced.
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