https://www.taxtmi.com/caselaws?id=99829 The Appellate Tribunal CEGAT, New Delhi, allowed the appeal in favor of the appellant, setting aside the duty liability and penalty imposed by the adjudicating authority. The Tribunal determined that the appeal was correctly dismissed due to being time-barred but asserted its authority to review both the limitation aspect and the substantive issues of the case. Upon reviewing the case on merit, the Tribunal found the duty liability imposed was contrary to a Supreme Court decision, leading to the appellant's success with consequential relief. en-us Fri, 15 Sep 2000 00:00:00 +0530 Mon, 30 Jan 2012 12:33:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99829 The Appellate Tribunal CEGAT, New Delhi, allowed the appeal in favor of the appellant, setting aside the duty liability and penalty imposed by the adjudicating authority. The Tribunal determined that the appeal was correctly dismissed due to being time-barred but asserted its authority to review both the limitation aspect and the substantive issues of the case. Upon reviewing the case on merit, the Tribunal found the duty liability imposed was contrary to a Supreme Court decision, leading to the appellant's success with consequential relief. Case-Laws Central Excise Fri, 15 Sep 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99829