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<h1>CESTAT Mumbai: Duty on mould repairs set aside, limitation plea upheld.</h1> The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants, setting aside the duty demanded on mould repairs/modification charges. The ... Demand - Limitation - Suppression of facts The Appellate Tribunal CESTAT, Mumbai ruled in favor of the appellants regarding duty demanded on mould repairs/modification charges. The tribunal upheld the bar of limitation in favor of the assessee due to no intent to evade duty. The demand was set aside based on the limitation plea only. Appeal disposed of accordingly.