https://www.taxtmi.com/caselaws?id=51197 Rural Automatic Exchange equipment qualified for exemption under Notification No. 73/90 where the certificate was issued by the General Manager, Department of Telecommunications, following the Tribunal's earlier view on the same issue, and the exemption was allowed to the assessee. The duty demand was also found time-barred because the show cause notice dated 17-6-1993 covered the period from 1-6-1990 to 31-10-1992, and limitation was accepted in favour of the assessee. On both grounds, the demand could not be sustained. en-us Wed, 13 Mar 2002 00:00:00 +0530 Thu, 23 Sep 2010 13:35:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51197 Rural Automatic Exchange equipment qualified for exemption under Notification No. 73/90 where the certificate was issued by the General Manager, Department of Telecommunications, following the Tribunal's earlier view on the same issue, and the exemption was allowed to the assessee. The duty demand was also found time-barred because the show cause notice dated 17-6-1993 covered the period from 1-6-1990 to 31-10-1992, and limitation was accepted in favour of the assessee. On both grounds, the demand could not be sustained. Case-Laws Central Excise Wed, 13 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51197