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<h1>Appeal allowed due to invalid readjudication under Central Excise Act. Duty and penalty order set aside.</h1> The appeal was allowed as the Tribunal found the department's readjudication invalid due to lack of suppression of facts and time-barred demand under the ... Demand - Limitation The appeal arose from an order confirming duty amount and penalty imposed on the appellant for not following correct procedure under Central Excise Act. The Tribunal found that the department's readjudication of proceedings was not valid as there was no suppression of facts, and the demand was time-barred. The impugned order was set aside, and the appeal was allowed.
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