https://www.taxtmi.com/caselaws?id=98078 The Tribunal allowed the appeal, ruling in favor of the appellants. It held that the extended time limit for demand of duty under Section 11A was not applicable due to discrepancies in the Commissioner's findings regarding a crucial letter. Additionally, the Tribunal directed the department to provide the appellants access to seized documents for claiming remission of duty on exported goods, emphasizing the importance of natural justice principles in the final decision. The decision underscored the necessity of thorough examination of evidence and proper verification in determining duty liability, ultimately favoring the appellants in the case. en-us Thu, 26 Aug 1999 00:00:00 +0530 Thu, 19 Jan 2012 11:18:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98078 The Tribunal allowed the appeal, ruling in favor of the appellants. It held that the extended time limit for demand of duty under Section 11A was not applicable due to discrepancies in the Commissioner's findings regarding a crucial letter. Additionally, the Tribunal directed the department to provide the appellants access to seized documents for claiming remission of duty on exported goods, emphasizing the importance of natural justice principles in the final decision. The decision underscored the necessity of thorough examination of evidence and proper verification in determining duty liability, ultimately favoring the appellants in the case. Case-Laws Central Excise Thu, 26 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98078