https://www.taxtmi.com/caselaws?id=91210 The Tribunal ruled in favor of the appellant, a manufacturer of plastic items for military purposes, in a case concerning excise duty payment limitations. The appellant's letter seeking guidance on excise duty liability in 1986, along with verbal assurances from the Superintendent and Ministry of Defence orders exempting excise duty, demonstrated good faith. The Tribunal held that the Department's failure to seek clarification indicated no intent to evade duty. The show cause notice issued in 1993 for the period 1987-88 to 1990-91 was time-barred by six months, leading to the appeal's success on the limitation issue. en-us Tue, 23 Jun 1998 00:00:00 +0530 Fri, 14 Oct 2011 15:06:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91210 The Tribunal ruled in favor of the appellant, a manufacturer of plastic items for military purposes, in a case concerning excise duty payment limitations. The appellant's letter seeking guidance on excise duty liability in 1986, along with verbal assurances from the Superintendent and Ministry of Defence orders exempting excise duty, demonstrated good faith. The Tribunal held that the Department's failure to seek clarification indicated no intent to evade duty. The show cause notice issued in 1993 for the period 1987-88 to 1990-91 was time-barred by six months, leading to the appeal's success on the limitation issue. Case-Laws Central Excise Tue, 23 Jun 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91210