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<h1>Tribunal rules in favor of appellants, finding duty demand time-barred & issued by incompetent officer. Impugned order set aside.</h1> The tribunal ruled in favor of the appellants, finding the duty demand time-barred and issued by an incompetent officer. The impugned order was set aside, ... Demand - Limitation The case involved alleged removal of molasses to Kachcha Pit without duty payment. Appellants contested duty demand based on time limitation and jurisdiction of issuing authority. Tribunal agreed with the appellant, ruling the demand as barred by time and issued by an incompetent officer. The impugned order was set aside, and the appeal was allowed.
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