https://www.taxtmi.com/caselaws?id=85106 The appeal was allowed in favor of the appellant as the show cause notice demanding excise duty on the waste product of surplus Mono-Ethylene Glycol was held to be time-barred under Section 11A of the Central Excises and Salt Act, 1944. The appellant's clarification from the Asstt. Collector negated the charge of wilful suppression, rendering the extended period of limitation inapplicable. Consequently, the tribunal did not delve into the merits of the case, referencing a Board's Circular and a judgment of the High Court of Bombay in support of their position. en-us Wed, 27 Mar 1996 00:00:00 +0530 Tue, 02 Aug 2011 17:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85106 The appeal was allowed in favor of the appellant as the show cause notice demanding excise duty on the waste product of surplus Mono-Ethylene Glycol was held to be time-barred under Section 11A of the Central Excises and Salt Act, 1944. The appellant's clarification from the Asstt. Collector negated the charge of wilful suppression, rendering the extended period of limitation inapplicable. Consequently, the tribunal did not delve into the merits of the case, referencing a Board's Circular and a judgment of the High Court of Bombay in support of their position. Case-Laws Central Excise Wed, 27 Mar 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85106