https://www.taxtmi.com/caselaws?id=106919 The Tribunal upheld the Central Excise duty demand for the period 1983-84 against the Appellants but reduced the penalty imposed. Despite the Appellants' arguments regarding delay in adjudication proceedings and their capacity to manufacture the alleged goods, the Tribunal found their submissions untimely and lacking in crucial evidence. The certificate provided after a significant delay was deemed irrelevant to the case. The demand was confirmed based on seized documents, with no evidence supporting the Appellants' claims of defective goods. en-us Thu, 28 Nov 2002 00:00:00 +0530 Fri, 16 Mar 2012 12:59:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106919 The Tribunal upheld the Central Excise duty demand for the period 1983-84 against the Appellants but reduced the penalty imposed. Despite the Appellants' arguments regarding delay in adjudication proceedings and their capacity to manufacture the alleged goods, the Tribunal found their submissions untimely and lacking in crucial evidence. The certificate provided after a significant delay was deemed irrelevant to the case. The demand was confirmed based on seized documents, with no evidence supporting the Appellants' claims of defective goods. Case-Laws Central Excise Thu, 28 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106919