https://www.taxtmi.com/caselaws?id=166025 A duty demand on losses covered by Rule 160 of the Central Excise Rules, 1944 was held unenforceable because it was raised beyond the limitation period under Rule 10 read with Rule 173-J. The Tribunal noted that assessments made under Rule 173-I did not cure the delay or extend the permissible time for recovery. The demand was therefore time-barred, and the orders of the lower authorities were set aside with consequential relief to the assessee. en-us Tue, 15 Mar 1983 00:00:00 +0530 Sat, 23 Aug 2014 10:50:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=166025 A duty demand on losses covered by Rule 160 of the Central Excise Rules, 1944 was held unenforceable because it was raised beyond the limitation period under Rule 10 read with Rule 173-J. The Tribunal noted that assessments made under Rule 173-I did not cure the delay or extend the permissible time for recovery. The demand was therefore time-barred, and the orders of the lower authorities were set aside with consequential relief to the assessee. Case-Laws Central Excise Tue, 15 Mar 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=166025