https://www.taxtmi.com/caselaws?id=85528 The appeal challenged the dutiability of certain plant and machinery items, initially declared as non-dutiable by the appellants but later sought to be classified as excisable by the Collector. The issue of invoking the extended period under Section 11A for demand beyond the statutory limit was also contested. The Tribunal ruled in favor of the appellants, holding that the demand issued beyond the six-month period was time-barred due to lack of specific details justifying the extended period. The impugned order was set aside, and the appeal allowed on the limited question of time bar, emphasizing adherence to statutory timelines and procedural requirements in excise duty disputes. en-us Mon, 15 Jul 1996 00:00:00 +0530 Fri, 05 Aug 2011 16:15:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=85528 The appeal challenged the dutiability of certain plant and machinery items, initially declared as non-dutiable by the appellants but later sought to be classified as excisable by the Collector. The issue of invoking the extended period under Section 11A for demand beyond the statutory limit was also contested. The Tribunal ruled in favor of the appellants, holding that the demand issued beyond the six-month period was time-barred due to lack of specific details justifying the extended period. The impugned order was set aside, and the appeal allowed on the limited question of time bar, emphasizing adherence to statutory timelines and procedural requirements in excise duty disputes. Case-Laws Central Excise Mon, 15 Jul 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=85528