https://www.taxtmi.com/caselaws?id=80506 The Tribunal ruled in favor of the appellants, holding that leather sandwiched beltings manufactured in a factory covered by the "tanning industry" are eligible for exemption under Notification 115/75. The demand for duty prior to 28-2-1980 was deemed time-barred as there was no suppression of facts. The issue of trade discount/commission deduction was not addressed due to the favorable decision on eligibility. The impugned order was set aside, and the appeal was allowed with consequential relief. en-us Mon, 05 Mar 1990 00:00:00 +0530 Fri, 17 Jun 2011 13:13:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80506 The Tribunal ruled in favor of the appellants, holding that leather sandwiched beltings manufactured in a factory covered by the "tanning industry" are eligible for exemption under Notification 115/75. The demand for duty prior to 28-2-1980 was deemed time-barred as there was no suppression of facts. The issue of trade discount/commission deduction was not addressed due to the favorable decision on eligibility. The impugned order was set aside, and the appeal was allowed with consequential relief. Case-Laws Central Excise Mon, 05 Mar 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80506