https://www.taxtmi.com/caselaws?id=108712 The Tribunal allowed the appeal of the appellants, setting aside the impugned order of the Commissioner (Appeals). The disallowance of Modvat credit and penalty imposition by the Deputy Commissioner was contested successfully. The Tribunal held that the demand was time-barred as the show cause notice was issued after the statutory period, with no suppression of facts by the appellants. Consequently, the appellants were granted relief, supported by their diligent filing of required documents and transparency in dealings with the Department. en-us Mon, 12 Aug 2002 00:00:00 +0530 Tue, 03 Apr 2012 15:10:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108712 The Tribunal allowed the appeal of the appellants, setting aside the impugned order of the Commissioner (Appeals). The disallowance of Modvat credit and penalty imposition by the Deputy Commissioner was contested successfully. The Tribunal held that the demand was time-barred as the show cause notice was issued after the statutory period, with no suppression of facts by the appellants. Consequently, the appellants were granted relief, supported by their diligent filing of required documents and transparency in dealings with the Department. Case-Laws Central Excise Mon, 12 Aug 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108712