https://www.taxtmi.com/caselaws?id=90216 The appeal was allowed by the Tribunal, setting aside the demand for Central Excise Duty on Absolute Alcohol and the imposed penalty. The Tribunal concluded that the demand was time-barred as there was no deliberate suppression of facts by the appellants, highlighting their disclosure of Absolute Alcohol production and previous classification lists indicating non-liability for duty. Legal precedents and a letter clarifying non-duty on Absolute Alcohol supported the argument against invoking the extended limitation period. The judgment emphasizes the significance of disclosure and interpretation of law in Central Excise cases regarding extended limitation periods. en-us Wed, 18 Nov 1998 00:00:00 +0530 Tue, 04 Oct 2011 14:33:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90216 The appeal was allowed by the Tribunal, setting aside the demand for Central Excise Duty on Absolute Alcohol and the imposed penalty. The Tribunal concluded that the demand was time-barred as there was no deliberate suppression of facts by the appellants, highlighting their disclosure of Absolute Alcohol production and previous classification lists indicating non-liability for duty. Legal precedents and a letter clarifying non-duty on Absolute Alcohol supported the argument against invoking the extended limitation period. The judgment emphasizes the significance of disclosure and interpretation of law in Central Excise cases regarding extended limitation periods. Case-Laws Central Excise Wed, 18 Nov 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90216