https://www.taxtmi.com/caselaws?id=73970 The Tribunal ruled in favor of the appellants in a case involving a demand for central excise duty and penalty. The appellants successfully argued that warranty charges were optional for customers and not compulsorily collected, as alleged by the department. The Tribunal found that the department failed to prove compulsory collection, accepted the appellants' evidence showing optional charges, and deemed the entire demand time-barred due to prior knowledge and actions of the department. Consequently, the Tribunal set aside the order, granting relief to the appellants based on their satisfactory explanation and the department's lack of evidence. en-us Wed, 04 May 1988 00:00:00 +0530 Sat, 04 Jun 2011 17:37:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73970 The Tribunal ruled in favor of the appellants in a case involving a demand for central excise duty and penalty. The appellants successfully argued that warranty charges were optional for customers and not compulsorily collected, as alleged by the department. The Tribunal found that the department failed to prove compulsory collection, accepted the appellants' evidence showing optional charges, and deemed the entire demand time-barred due to prior knowledge and actions of the department. Consequently, the Tribunal set aside the order, granting relief to the appellants based on their satisfactory explanation and the department's lack of evidence. Case-Laws Central Excise Wed, 04 May 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73970