https://www.taxtmi.com/caselaws?id=90873 The appellate tribunal granted relief to the appellants in a case involving eligibility for a concessional rate under Notification No. 175/86 and a refund claim for full duty paid clearances. The tribunal set aside the duty demand and sanctioned the refund claim, ruling in favor of the appellants due to the absence of evidence of collusion between the appellants and the Assistant Collector. The tribunal found no mala fide intent and no action taken against the Assistant Collector, leading to the decision to grant relief on limitation grounds without expressing an opinion on the case's merits. en-us Fri, 19 Feb 1999 00:00:00 +0530 Wed, 12 Oct 2011 12:16:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90873 The appellate tribunal granted relief to the appellants in a case involving eligibility for a concessional rate under Notification No. 175/86 and a refund claim for full duty paid clearances. The tribunal set aside the duty demand and sanctioned the refund claim, ruling in favor of the appellants due to the absence of evidence of collusion between the appellants and the Assistant Collector. The tribunal found no mala fide intent and no action taken against the Assistant Collector, leading to the decision to grant relief on limitation grounds without expressing an opinion on the case's merits. Case-Laws Central Excise Fri, 19 Feb 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90873