https://www.taxtmi.com/caselaws?id=99500 The Tribunal dismissed the appeal filed by the Revenue, upholding the Commissioner (Appeals) decision. The dispute centered on the benefit of exemption under Notification No. 202/88-C.E., time-barred duty demand, and availability of deemed credit. The Tribunal ruled that the respondents were not entitled to the exemption as certain materials used were not covered by the notification. Additionally, the duty demand for the disputed period was deemed time-barred as there was no evidence of suppression of material facts. The Tribunal also held that deemed credit was not available to the respondents. en-us Mon, 26 Mar 2001 00:00:00 +0530 Fri, 27 Jan 2012 15:46:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99500 The Tribunal dismissed the appeal filed by the Revenue, upholding the Commissioner (Appeals) decision. The dispute centered on the benefit of exemption under Notification No. 202/88-C.E., time-barred duty demand, and availability of deemed credit. The Tribunal ruled that the respondents were not entitled to the exemption as certain materials used were not covered by the notification. Additionally, the duty demand for the disputed period was deemed time-barred as there was no evidence of suppression of material facts. The Tribunal also held that deemed credit was not available to the respondents. Case-Laws Central Excise Mon, 26 Mar 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99500