https://www.taxtmi.com/caselaws?id=94318 The Tribunal confirmed the duty demand against the appellants for a specified period but restricted it to six months for goods in a specific enclosure. The personal penalty imposed was quashed due to lack of mens rea. The Tribunal's limitation findings applied to the entire proceedings, contrary to the Commissioner's interpretation. The appellants' compliance and lack of intent supported their argument against the longer limitation period. The lack of documentary evidence hindered the defense, leading to the disposal of the appeal without contesting the re-calculation of duty within the limited period. en-us Mon, 10 Apr 2000 00:00:00 +0530 Mon, 21 Nov 2011 15:53:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94318 The Tribunal confirmed the duty demand against the appellants for a specified period but restricted it to six months for goods in a specific enclosure. The personal penalty imposed was quashed due to lack of mens rea. The Tribunal's limitation findings applied to the entire proceedings, contrary to the Commissioner's interpretation. The appellants' compliance and lack of intent supported their argument against the longer limitation period. The lack of documentary evidence hindered the defense, leading to the disposal of the appeal without contesting the re-calculation of duty within the limited period. Case-Laws Central Excise Mon, 10 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94318