https://www.taxtmi.com/caselaws?id=89186 The Appellate Tribunal CEGAT, New Delhi, held that the duty demand on non-woven fabrics for sanitary napkins was time-barred. The appellants were not found guilty of suppression or misstatement to evade duty payment as they had consistently provided information about the specialized use of the product in their sanitary napkin production. The Tribunal emphasized that when the Department was aware of the nature of the products and ongoing communication existed, suppression could not be alleged. The penalty imposed was set aside, and the appeal succeeded on the time bar issue. en-us Wed, 02 Sep 1998 00:00:00 +0530 Fri, 23 Sep 2011 18:44:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89186 The Appellate Tribunal CEGAT, New Delhi, held that the duty demand on non-woven fabrics for sanitary napkins was time-barred. The appellants were not found guilty of suppression or misstatement to evade duty payment as they had consistently provided information about the specialized use of the product in their sanitary napkin production. The Tribunal emphasized that when the Department was aware of the nature of the products and ongoing communication existed, suppression could not be alleged. The penalty imposed was set aside, and the appeal succeeded on the time bar issue. Case-Laws Central Excise Wed, 02 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89186