https://www.taxtmi.com/caselaws?id=93106 The Tribunal ruled in favor of the Appellants, finding that the demand for Central Excise Duty on paper was time-barred as there was no evidence of wilful misdeclaration or suppression of facts. The Appellants had consistently informed the Department about the composition of the pulp used in manufacturing the paper, and the exemption claim had been accepted over time. Therefore, the extended period of limitation was deemed inapplicable, and the appeal was allowed on the basis that the duty demand was not valid. en-us Mon, 24 Jan 2000 00:00:00 +0530 Tue, 08 Nov 2011 14:20:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93106 The Tribunal ruled in favor of the Appellants, finding that the demand for Central Excise Duty on paper was time-barred as there was no evidence of wilful misdeclaration or suppression of facts. The Appellants had consistently informed the Department about the composition of the pulp used in manufacturing the paper, and the exemption claim had been accepted over time. Therefore, the extended period of limitation was deemed inapplicable, and the appeal was allowed on the basis that the duty demand was not valid. Case-Laws Central Excise Mon, 24 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93106