https://www.taxtmi.com/caselaws?id=86005 The Tribunal rejected the plea of limitation raised by the applicants in an appeal concerning the demand of duty under the Central Excises & Salt Act. The Tribunal upheld the original order confirming the duty demand, emphasizing that the starting point for limitation in cases of suppression or wilful misstatement is determined by the Act, not the Department's knowledge of irregularities. The decision clarified the application of the extended time limit of up to 5 years in such cases, ultimately denying the rectification sought by the applicants. en-us Thu, 19 Sep 1996 00:00:00 +0530 Tue, 09 Aug 2011 15:49:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86005 The Tribunal rejected the plea of limitation raised by the applicants in an appeal concerning the demand of duty under the Central Excises & Salt Act. The Tribunal upheld the original order confirming the duty demand, emphasizing that the starting point for limitation in cases of suppression or wilful misstatement is determined by the Act, not the Department's knowledge of irregularities. The decision clarified the application of the extended time limit of up to 5 years in such cases, ultimately denying the rectification sought by the applicants. Case-Laws Central Excise Thu, 19 Sep 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86005