Kerala High Court Upholds Tribunal's Decision on Excise Duty Appeal, Limits Demand to 6 Months

The High Court of Kerala dismissed the appeal against the Customs, Excise & Service Tax Appellate Tribunal's order, limiting duty demand to six months. The respondent, a Khadi and Village Industrial unit, acted in good faith believing excise duty was not payable. The court upheld the Tribunal's decision, finding no grounds for reversal.

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The High Court of Kerala dismissed the appeal against the Customs, Excise & Service Tax Appellate Tribunal's order, which limited the duty demand to six months. The respondent, a Khadi and Village Industrial unit, believed in good faith that excise duty was not payable on the product. The court found no reason to overturn the Tribunal's decision.

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