https://www.taxtmi.com/caselaws?id=85200 The Tribunal upheld the Collector's decision that the appellants were liable to pay duty at the tariff rate of 35% after installing a semi-automatic press in their glass and glassware manufacturing operations. The appellants' claim for lower duty rate due to manual operations was rejected, with the Tribunal finding them ineligible for the concession under Notification No. 329/77. The Tribunal also rejected the time-bar defense, invoking the extended period under the Proviso to Section 11A and remanding the matter to the Collector for further assessment on the concessional duty rate eligibility. en-us Thu, 11 Jan 1996 00:00:00 +0530 Wed, 03 Aug 2011 13:26:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85200 The Tribunal upheld the Collector's decision that the appellants were liable to pay duty at the tariff rate of 35% after installing a semi-automatic press in their glass and glassware manufacturing operations. The appellants' claim for lower duty rate due to manual operations was rejected, with the Tribunal finding them ineligible for the concession under Notification No. 329/77. The Tribunal also rejected the time-bar defense, invoking the extended period under the Proviso to Section 11A and remanding the matter to the Collector for further assessment on the concessional duty rate eligibility. Case-Laws Central Excise Thu, 11 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85200