https://www.taxtmi.com/caselaws?id=87971 The Tribunal found that allegations of wilful misstatement and suppression of facts against the appellants were not proven. It was noted that the appellants acted as intermediaries, conveying cost information provided by the railways, and were not responsible for determining raw material costs. Consequently, the duty demand was considered time-barred, and no penalty was imposed. The appeal was decided in favor of the appellants. en-us Fri, 17 May 1996 00:00:00 +0530 Wed, 14 Sep 2011 12:06:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87971 The Tribunal found that allegations of wilful misstatement and suppression of facts against the appellants were not proven. It was noted that the appellants acted as intermediaries, conveying cost information provided by the railways, and were not responsible for determining raw material costs. Consequently, the duty demand was considered time-barred, and no penalty was imposed. The appeal was decided in favor of the appellants. Case-Laws Central Excise Fri, 17 May 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87971