https://www.taxtmi.com/caselaws?id=93647 The appeal was allowed as the demand of central excise duty and penalty imposed on the appellants was found to be time-barred under Section 11A(1) of the Central Excise Act. The Tribunal determined that the department was fully aware of the appellants' activities, including the fabrication and erection work, negating any allegation of suppression of material facts. Previous Supreme Court judgments were cited to support the decision, emphasizing that failure to obtain a license or pay duty, in case of doubt, does not warrant an extended period of limitation. en-us Tue, 20 Jun 2000 00:00:00 +0530 Mon, 14 Nov 2011 18:18:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93647 The appeal was allowed as the demand of central excise duty and penalty imposed on the appellants was found to be time-barred under Section 11A(1) of the Central Excise Act. The Tribunal determined that the department was fully aware of the appellants' activities, including the fabrication and erection work, negating any allegation of suppression of material facts. Previous Supreme Court judgments were cited to support the decision, emphasizing that failure to obtain a license or pay duty, in case of doubt, does not warrant an extended period of limitation. Case-Laws Central Excise Tue, 20 Jun 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93647