https://www.taxtmi.com/caselaws?id=86898 The Appellate Tribunal CEGAT, New Delhi, allowed the appeal challenging the Order-in-Original demanding duty on Head Office expenses and transportation charges. The Tribunal held that the demand on Head Office expenses was time-barred as it was beyond the limitation period under the Central Excise Act and there was no intent to evade duty. It directed a reevaluation of the duty liability on transportation charges, emphasizing the need for a detailed examination and a personal hearing for the appellant. The appeal was allowed, setting aside the demand on Head Office expenses and remanding the case for further consideration on transportation charges. en-us Wed, 09 Jul 1997 00:00:00 +0530 Mon, 29 Aug 2011 12:26:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86898 The Appellate Tribunal CEGAT, New Delhi, allowed the appeal challenging the Order-in-Original demanding duty on Head Office expenses and transportation charges. The Tribunal held that the demand on Head Office expenses was time-barred as it was beyond the limitation period under the Central Excise Act and there was no intent to evade duty. It directed a reevaluation of the duty liability on transportation charges, emphasizing the need for a detailed examination and a personal hearing for the appellant. The appeal was allowed, setting aside the demand on Head Office expenses and remanding the case for further consideration on transportation charges. Case-Laws Central Excise Wed, 09 Jul 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86898