https://www.taxtmi.com/caselaws?id=87072 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Respondents in a dispute over the levy of handloom cess on man-made fabrics. The Tribunal found that the demand for non-payment of duty, including handloom cess, was time-barred under Section 11A of the Central Excise Act, 1944. The inclusion of handloom cess in a subsequent corrigendum constituted a new ground, rendering the demand time-barred. As a result, the Tribunal upheld the Collector (Appeals)'s decision on the time bar issue and dismissed the Revenue's appeal. en-us Tue, 05 Aug 1997 00:00:00 +0530 Fri, 02 Sep 2011 15:51:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87072 The Appellate Tribunal CEGAT, New Delhi ruled in favor of the Respondents in a dispute over the levy of handloom cess on man-made fabrics. The Tribunal found that the demand for non-payment of duty, including handloom cess, was time-barred under Section 11A of the Central Excise Act, 1944. The inclusion of handloom cess in a subsequent corrigendum constituted a new ground, rendering the demand time-barred. As a result, the Tribunal upheld the Collector (Appeals)'s decision on the time bar issue and dismissed the Revenue's appeal. Case-Laws Central Excise Tue, 05 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87072