https://www.taxtmi.com/caselaws?id=74378 The court ruled in favor of the appellants based on the limitation aspect, setting aside the Central Excise duty demand. Despite finding against the appellants on the merits of the exemption issue, the demand was deemed barred by the shorter time limit of six months under Section 11-A of the Central Excises and Salt Act, 1944. This led to a refund of the collected amount to the appellants. en-us Fri, 06 Mar 1987 00:00:00 +0530 Wed, 08 Jun 2011 15:03:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74378 The court ruled in favor of the appellants based on the limitation aspect, setting aside the Central Excise duty demand. Despite finding against the appellants on the merits of the exemption issue, the demand was deemed barred by the shorter time limit of six months under Section 11-A of the Central Excises and Salt Act, 1944. This led to a refund of the collected amount to the appellants. Case-Laws Central Excise Fri, 06 Mar 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74378