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Cce, Coimbatore Vs. Golden Dew Tea Factory [Alongwith
Customs Excise and Service Tax Appellate Tribunal CESTAT Tamil Nadu
Nov-29-2006
Land Acquisition
(2006)(112)ECC157
of limitation for such applications was reduced from four years to six months vide Section 140 of the Finance Act, 2002. It was also pointed out that the above decision was upheld by the High Court in Sri Shanmuga … Lordships were examining the provisions of Notification No.11/88-CE (NT) dated 15.4.1988 issued by the Central Govt. under Rule 174A of the Central Excise Rules, 1944. This notification exempted from the operation of Rule 174 goods specified in
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