https://www.taxtmi.com/caselaws?id=73690 The Tribunal upheld the Collector (Appeals) decision that the demand was time-barred under Section 11A of the Central Excises and Salt Act, 1944, except for seven to eight days in March 1981. However, it reversed the Collector (Appeals) decision regarding the inclusion of bought out items, ruling that their value should be included in calculating total clearances under Notification No. 105/80-C.E., dated 19-6-1980. The Tribunal allowed the appeal, modifying the Collector (Appeals) order to reflect these determinations. en-us Fri, 13 May 1988 00:00:00 +0530 Wed, 24 Apr 2024 14:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73690 The Tribunal upheld the Collector (Appeals) decision that the demand was time-barred under Section 11A of the Central Excises and Salt Act, 1944, except for seven to eight days in March 1981. However, it reversed the Collector (Appeals) decision regarding the inclusion of bought out items, ruling that their value should be included in calculating total clearances under Notification No. 105/80-C.E., dated 19-6-1980. The Tribunal allowed the appeal, modifying the Collector (Appeals) order to reflect these determinations. Case-Laws Central Excise Fri, 13 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73690