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of <h1>Tribunal rules in favor of appellants on time-barred duty demand, penalty set aside.</h1> The Tribunal ruled in favor of the appellants, holding that the duty demand was time-barred due to approved price lists being filed and no suppression ... Demand - Limitation - Suppression The appeal was against duty demand and penalty imposed on manufacturers of chemicals for price discrepancies in filed price lists. The Tribunal ruled in favor of the appellants, stating that the demand was barred by limitation as approved price lists were filed, and no suppression was found. The penalty was also set aside, and the appeal was allowed.
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