https://www.taxtmi.com/caselaws?id=74714 The Tribunal upheld the respondents' eligibility for duty exemption under Notification 119/75-CE, emphasizing compliance with the notification's requirements despite minor discrepancies in materials used. The allegation of suppression of facts by the company was dismissed due to the absence of penalties or conclusive evidence, rendering the demand unenforceable. Additionally, the Tribunal deemed the duty payment demand time-barred, as the show cause notice exceeded the statutory period. Consequently, the appeal was dismissed based on these findings. en-us Mon, 06 Jul 1987 00:00:00 +0530 Fri, 10 Jun 2011 15:19:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=74714 The Tribunal upheld the respondents' eligibility for duty exemption under Notification 119/75-CE, emphasizing compliance with the notification's requirements despite minor discrepancies in materials used. The allegation of suppression of facts by the company was dismissed due to the absence of penalties or conclusive evidence, rendering the demand unenforceable. Additionally, the Tribunal deemed the duty payment demand time-barred, as the show cause notice exceeded the statutory period. Consequently, the appeal was dismissed based on these findings. Case-Laws Central Excise Mon, 06 Jul 1987 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=74714