M/S SARAL WIRE CRAFT PVT. LTD. vs. COMMISSIONER CUSTOMS, CENTRAL EXCISE & SERVICE TAX,

2 JUDGMENT been rendered nugatory since, successively, its Appeal has been declined consideration on merits, having instead held as time-barred. Succinctly stated, the Appellant had sought to take advantage of a Notification granting exemption from payment of Central Excise Duty as well as Additional Duty of Excise for a period of ten years. This moratorium/exemption has been granted