https://www.taxtmi.com/caselaws?id=110258 The appellants successfully challenged the duty demand and penalty for removing non-marketable odd pairs of shoes clandestinely. The duty demand for 1997-98 and 1998-99 was deemed time-barred due to proper record maintenance by the appellants, known to the Department. The contradictory findings on marketability of the shoes and the absence of suppression of material facts led to the appeal being allowed. The Commissioner (Appeals) order was set aside in favor of the appellants based on these grounds. en-us Tue, 16 Dec 2003 00:00:00 +0530 Sat, 14 Apr 2012 13:53:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110258 The appellants successfully challenged the duty demand and penalty for removing non-marketable odd pairs of shoes clandestinely. The duty demand for 1997-98 and 1998-99 was deemed time-barred due to proper record maintenance by the appellants, known to the Department. The contradictory findings on marketability of the shoes and the absence of suppression of material facts led to the appeal being allowed. The Commissioner (Appeals) order was set aside in favor of the appellants based on these grounds. Case-Laws Central Excise Tue, 16 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110258