https://www.taxtmi.com/caselaws?id=91595 The Tribunal found in favor of the appellant, ruling that the demand of duty against a show-cause notice dated 16-10-1989 was unsustainable due to a bona fide belief regarding the classification of bearing plates and brake blocks. Additionally, the demand of Rs. 6,86,262 for the period 1-3-1986 to 3-11-1988 was set aside as it was not within the normal six-month period for demand. The penalty of Rs. 1,00,000 was also overturned as there was no deliberate withholding of information. The appeal was allowed, and the miscellaneous application for additional evidence was deemed unnecessary and disposed of. en-us Wed, 21 Jan 1998 00:00:00 +0530 Wed, 19 Oct 2011 14:57:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91595 The Tribunal found in favor of the appellant, ruling that the demand of duty against a show-cause notice dated 16-10-1989 was unsustainable due to a bona fide belief regarding the classification of bearing plates and brake blocks. Additionally, the demand of Rs. 6,86,262 for the period 1-3-1986 to 3-11-1988 was set aside as it was not within the normal six-month period for demand. The penalty of Rs. 1,00,000 was also overturned as there was no deliberate withholding of information. The appeal was allowed, and the miscellaneous application for additional evidence was deemed unnecessary and disposed of. Case-Laws Central Excise Wed, 21 Jan 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91595