https://www.taxtmi.com/caselaws?id=94344 The Appellate Tribunal CEGAT, New Delhi remanded two appeals to the Assistant Collector for a fresh decision. The dispute involved the misclassification of Press Steel Radiators, with the Appellants accepting classification as parts of transformers but contesting the duty rate. The Tribunal emphasized the need for a detailed examination to determine the correct duty rate and eligibility for exemption under Notification No. 160/86. It ruled that only the demand beyond the six-month limitation period should be considered time-barred, requiring further proceedings to ascertain the exact period falling within the limitation. en-us Thu, 23 Oct 1997 00:00:00 +0530 Mon, 21 Nov 2011 17:23:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94344 The Appellate Tribunal CEGAT, New Delhi remanded two appeals to the Assistant Collector for a fresh decision. The dispute involved the misclassification of Press Steel Radiators, with the Appellants accepting classification as parts of transformers but contesting the duty rate. The Tribunal emphasized the need for a detailed examination to determine the correct duty rate and eligibility for exemption under Notification No. 160/86. It ruled that only the demand beyond the six-month limitation period should be considered time-barred, requiring further proceedings to ascertain the exact period falling within the limitation. Case-Laws Central Excise Thu, 23 Oct 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94344