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        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.

        Provisions expressly mentioned in the judgment/order text.

        <h1>Appeal Allowed: Time-barred claim under Section 11A(1) due to no facts suppression.</h1> The appeal by M/s. Jain Packaging Pvt. Ltd. challenging the demand for differential duty under Section 11A(1) was allowed as the claim was deemed ... Demand - Limitation The appeal filed by M/s. Jain Packaging Pvt. Ltd. questioned the invokation of proviso to Section 11A(1) for demanding duty for an extended period. The appellants availed benefits under Notification No. 175/86, which was suspended temporarily. The department demanded differential duty for this period, but the appeal was allowed as the demand was considered time-barred due to lack of suppression of facts by the appellants.

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