https://www.taxtmi.com/caselaws?id=75086 The Tribunal upheld the decision that the demand for the period before a certain date was time-barred, rejecting the appeal by the Revenue. The extended period of limitation was deemed not applicable as the assessees had complied with declaration requirements and provided detailed information, leading to the rejection of the Revenue's appeal. Compliance with Rule 173C was found satisfactory, with the Tribunal concluding that intentional suppression was not evident. en-us Thu, 21 May 2009 00:00:00 +0530 Mon, 22 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75086 The Tribunal upheld the decision that the demand for the period before a certain date was time-barred, rejecting the appeal by the Revenue. The extended period of limitation was deemed not applicable as the assessees had complied with declaration requirements and provided detailed information, leading to the rejection of the Revenue's appeal. Compliance with Rule 173C was found satisfactory, with the Tribunal concluding that intentional suppression was not evident. Case-Laws Central Excise Thu, 21 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75086