https://www.taxtmi.com/caselaws?id=97982 The Commissioner confirmed a duty demand, personal penalty, and interest under Central Excise Rules, 1944, amounting to Rs. 2,02,438 against the appellant for claiming modvat credit on liquid Oxygen without undertaking manufacturing activities. The appellant's argument of the demand being time-barred was rejected, with the Tribunal upholding the duty demand and penalty under Rule 173Q, while setting aside the interest. The Tribunal found the appellant's actions justified the longer limitation period, ultimately rejecting the appeal except for a modification in the penalty amount. en-us Mon, 30 Jul 2001 00:00:00 +0530 Wed, 18 Jan 2012 17:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=97982 The Commissioner confirmed a duty demand, personal penalty, and interest under Central Excise Rules, 1944, amounting to Rs. 2,02,438 against the appellant for claiming modvat credit on liquid Oxygen without undertaking manufacturing activities. The appellant's argument of the demand being time-barred was rejected, with the Tribunal upholding the duty demand and penalty under Rule 173Q, while setting aside the interest. The Tribunal found the appellant's actions justified the longer limitation period, ultimately rejecting the appeal except for a modification in the penalty amount. Case-Laws Central Excise Mon, 30 Jul 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=97982