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of <h1>CEGAT Tribunal Upholds Order-in-Appeal, Rejects Revenue's Appeal. No Suppression or Misstatement Found.</h1> <h3>COMMISSIONER OF C. EX., CHANDIGARH Versus PUNJAB CHEM & PHARMA LTD.</h3> The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal against the Order-in-Appeal by the Commissioner of Central Excise (Appeals), ... Demand - Limitation The Appellate Tribunal CEGAT, New Delhi rejected the Revenue's appeal against the Order-in-Appeal by the Commissioner of Central Excise (Appeals), Chandigarh. The Tribunal found no justification for invoking the extended period of limitation as there was no evidence of suppression or mis-statement by the assessee. The appeal was rejected, and the order of the Commissioner of Central Excise (Appeals) was upheld.
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