https://www.taxtmi.com/caselaws?id=98126 The Tribunal set aside the duty demand and penalty imposed on the appellants for manufacturing paper-based decorative laminated sheets, denying them the benefit of a specific notification. The Tribunal ruled in favor of the appellants, finding that they had not concealed material facts to evade duty payment, as all relevant information was disclosed to the Department. The decision was based on the conclusion that the extended period of limitation under Section 11A of the Central Excise Act, 1944, was not applicable due to the full disclosure of facts by the appellants during the proceedings. en-us Fri, 21 Jan 2000 00:00:00 +0530 Thu, 19 Jan 2012 12:49:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98126 The Tribunal set aside the duty demand and penalty imposed on the appellants for manufacturing paper-based decorative laminated sheets, denying them the benefit of a specific notification. The Tribunal ruled in favor of the appellants, finding that they had not concealed material facts to evade duty payment, as all relevant information was disclosed to the Department. The decision was based on the conclusion that the extended period of limitation under Section 11A of the Central Excise Act, 1944, was not applicable due to the full disclosure of facts by the appellants during the proceedings. Case-Laws Central Excise Fri, 21 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98126