https://www.taxtmi.com/caselaws?id=101839 The Tribunal allowed all three appeals concerning duty demand confirmation and penalty imposition under Section 11A of the Central Excise Act. The appellants successfully argued that the items supplied were rough castings, not powerloom spare parts, supported by customer statements and precedents. The Tribunal rejected the Commissioner's findings of suppression of facts and upheld the appellants' classification, ruling that the larger period for duty demand was not invokable. The impugned orders were set aside, overturning penalties imposed by the Commissioner. en-us Wed, 03 Oct 2001 00:00:00 +0530 Sat, 11 Feb 2012 12:53:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101839 The Tribunal allowed all three appeals concerning duty demand confirmation and penalty imposition under Section 11A of the Central Excise Act. The appellants successfully argued that the items supplied were rough castings, not powerloom spare parts, supported by customer statements and precedents. The Tribunal rejected the Commissioner's findings of suppression of facts and upheld the appellants' classification, ruling that the larger period for duty demand was not invokable. The impugned orders were set aside, overturning penalties imposed by the Commissioner. Case-Laws Central Excise Wed, 03 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101839