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Duty Demand on Transmission Assemblies for 1996-1998 Set Aside Due to Limitation Period; No Suppression Found.

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....Duty demand - Manufacture of transmission assembly - Captive consumption - during the period 1996-1998, the tractors with capacity of less than 1800 cc were exempt - demand set aside on the ground of period of limitation as it is not sustainable to allege suppression of facts or wilful mis-statement on the part of the appellants - AT....

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Duty Demand on Transmission Assemblies for 1996-1998 Set Aside Due to Limitation Period; No Suppression Found.