https://www.taxtmi.com/caselaws?id=93151 The Tribunal held that brake linings in roll form were not eligible for the concessional rate of duty as they were predominantly used in motor vehicles. The demand for a specific period was set aside as time-barred, but the remaining duty demand within the time limit was confirmed. The penalty imposed on the appellants was revoked due to the time-barred nature of the show cause notice. en-us Tue, 03 Aug 1999 00:00:00 +0530 Tue, 08 Nov 2011 16:20:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93151 The Tribunal held that brake linings in roll form were not eligible for the concessional rate of duty as they were predominantly used in motor vehicles. The demand for a specific period was set aside as time-barred, but the remaining duty demand within the time limit was confirmed. The penalty imposed on the appellants was revoked due to the time-barred nature of the show cause notice. Case-Laws Central Excise Tue, 03 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93151