https://www.taxtmi.com/caselaws?id=80551 The Tribunal found in favor of the appellants, ruling that the demand for duty was barred by limitation. It was established that the appellants had informed the department about their products and their claim for exemption, with the department having knowledge of the products since 1981. The Tribunal concluded that there was no deliberate suppression of facts by the appellants, and the second Show Cause Notice issued in 1985, alleging suppression, was beyond the permissible period for demanding duty. Consequently, the Collector's order was set aside based on the limitation issue. en-us Mon, 14 May 1990 00:00:00 +0530 Fri, 17 Jun 2011 15:57:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80551 The Tribunal found in favor of the appellants, ruling that the demand for duty was barred by limitation. It was established that the appellants had informed the department about their products and their claim for exemption, with the department having knowledge of the products since 1981. The Tribunal concluded that there was no deliberate suppression of facts by the appellants, and the second Show Cause Notice issued in 1985, alleging suppression, was beyond the permissible period for demanding duty. Consequently, the Collector's order was set aside based on the limitation issue. Case-Laws Central Excise Mon, 14 May 1990 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80551