https://www.taxtmi.com/caselaws?id=93077 The Tribunal allowed the appeal in favor of the appellants, ruling that the demand for denial of Modvat credit and imposition of penalty was time-barred. The Tribunal considered the appellants' arguments regarding the department's access to relevant records through audits and returns, ultimately concluding that the demand was barred by limitation. Consequently, the appellants were granted relief in the form of overturning the denial of credit and penalty, resolving the dispute in their favor. en-us Wed, 08 Dec 1999 00:00:00 +0530 Tue, 08 Nov 2011 11:55:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93077 The Tribunal allowed the appeal in favor of the appellants, ruling that the demand for denial of Modvat credit and imposition of penalty was time-barred. The Tribunal considered the appellants' arguments regarding the department's access to relevant records through audits and returns, ultimately concluding that the demand was barred by limitation. Consequently, the appellants were granted relief in the form of overturning the denial of credit and penalty, resolving the dispute in their favor. Case-Laws Central Excise Wed, 08 Dec 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93077