https://www.taxtmi.com/caselaws?id=91918 The Tribunal set aside the duty demand and personal penalty imposed on the appellant, amounting to Rs. 14,31,602.00 and Rs. 14,32,000.00 respectively, due to the issue being time-barred. The demand was confirmed for two periods, but the notice was issued after the normal limitation period. The correct classification of the product was not addressed as the appeal was disposed of based on the limitation issue. The extended period of limitation was invoked by the Commissioner, alleging suppression of facts, but the Tribunal found that the demand was time-barred as necessary information was disclosed and the Department had the opportunity to seek clarification. en-us Wed, 21 Jul 1999 00:00:00 +0530 Fri, 21 Oct 2011 18:18:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91918 The Tribunal set aside the duty demand and personal penalty imposed on the appellant, amounting to Rs. 14,31,602.00 and Rs. 14,32,000.00 respectively, due to the issue being time-barred. The demand was confirmed for two periods, but the notice was issued after the normal limitation period. The correct classification of the product was not addressed as the appeal was disposed of based on the limitation issue. The extended period of limitation was invoked by the Commissioner, alleging suppression of facts, but the Tribunal found that the demand was time-barred as necessary information was disclosed and the Department had the opportunity to seek clarification. Case-Laws Central Excise Wed, 21 Jul 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91918