https://www.taxtmi.com/caselaws?id=73757 The Appellate Tribunal CEGAT, New Delhi allowed the appeal, setting aside the Collector of Central Excise (Appeals) Calcutta's order. The respondents had charged higher values from customers than approved, resulting in a demand for excise duty. The Tribunal upheld the demand, rejecting the plea of limitation and finding the order in contravention of the Explanation to Section 4(4)(d) of the Central Excises and Salt Act, 1944. The Assistant Collector's order was restored, affirming the excise duty demand against the respondents. en-us Thu, 16 May 1985 00:00:00 +0530 Fri, 03 Jun 2011 14:26:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73757 The Appellate Tribunal CEGAT, New Delhi allowed the appeal, setting aside the Collector of Central Excise (Appeals) Calcutta's order. The respondents had charged higher values from customers than approved, resulting in a demand for excise duty. The Tribunal upheld the demand, rejecting the plea of limitation and finding the order in contravention of the Explanation to Section 4(4)(d) of the Central Excises and Salt Act, 1944. The Assistant Collector's order was restored, affirming the excise duty demand against the respondents. Case-Laws Central Excise Thu, 16 May 1985 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73757