https://www.taxtmi.com/caselaws?id=94314 The Tribunal ruled in favor of the appellants, determining that they qualified as a small-scale unit from the date of their application rather than the date of the registration certificate. The Tribunal also found that the demand made by the Department was invalid due to being time-barred under Section 11A of the Act, as the appellants had notified the Department of partner changes and there was no intent to evade duty. As a result, the impugned order was set aside, and the appeal was allowed, providing relief to the appellants on both issues. en-us Wed, 05 Apr 2000 00:00:00 +0530 Mon, 21 Nov 2011 15:47:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94314 The Tribunal ruled in favor of the appellants, determining that they qualified as a small-scale unit from the date of their application rather than the date of the registration certificate. The Tribunal also found that the demand made by the Department was invalid due to being time-barred under Section 11A of the Act, as the appellants had notified the Department of partner changes and there was no intent to evade duty. As a result, the impugned order was set aside, and the appeal was allowed, providing relief to the appellants on both issues. Case-Laws Central Excise Wed, 05 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94314