Customs Tribunal dismisses appeal over time-barred demand. Department's inaction and audits key.

The Supreme Court upheld the decision of the Customs, Excise and Service Tax Appellate Tribunal, dismissing the appeal due to the time-barred demand for the period in question. The Tribunal found that the Department's inaction for over five years and multiple audits of the respondent's unit without evidence of suppression supported this outcome.

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The Supreme Court dismissed the appeal as the Customs, Excise and Service Tax Appellate Tribunal found that the demand for the period in question was time-barred due to lack of action by the Department for over five years. The Tribunal also noted that the respondent's unit was audited multiple times during the period, with physical inspections conducted by the Department, indicating no suppression.

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