https://www.taxtmi.com/caselaws?id=87708 The tribunal upheld the demand of excise duty and penalty against the appellant for spare parts not accounted for in excise registers. The tribunal found that duty on spare parts had not been paid at the time of machine clearance. The show cause notice alleging suppression of production and removal of spare parts without duty payment was deemed valid, with the extended limitation period invoked. The demand for the preceding five years was confirmed, but part of the claim was barred by limitation. The case was remanded for confirmation of demand within the specified limitation period and reassessment of the penalty amount, resulting in the appeal being allowed with modifications. en-us Mon, 22 Dec 1997 00:00:00 +0530 Thu, 08 Sep 2011 17:34:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87708 The tribunal upheld the demand of excise duty and penalty against the appellant for spare parts not accounted for in excise registers. The tribunal found that duty on spare parts had not been paid at the time of machine clearance. The show cause notice alleging suppression of production and removal of spare parts without duty payment was deemed valid, with the extended limitation period invoked. The demand for the preceding five years was confirmed, but part of the claim was barred by limitation. The case was remanded for confirmation of demand within the specified limitation period and reassessment of the penalty amount, resulting in the appeal being allowed with modifications. Case-Laws Central Excise Mon, 22 Dec 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87708