https://www.taxtmi.com/caselaws?id=111099 The Tribunal held that the extended period of limitation for demanding duty under Section 11A(1) of the Central Excise Act was not invocable in the case. It ruled that there was no deliberate act to evade duty, as required for the extended period to apply. The Tribunal considered previous court decisions exempting aluminium circles from duty and remanded the case for re-computation of duty liability within the normal period specified under the Act, without imposing penalties on the appellants. en-us Wed, 10 Dec 2003 00:00:00 +0530 Fri, 20 Apr 2012 13:07:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111099 The Tribunal held that the extended period of limitation for demanding duty under Section 11A(1) of the Central Excise Act was not invocable in the case. It ruled that there was no deliberate act to evade duty, as required for the extended period to apply. The Tribunal considered previous court decisions exempting aluminium circles from duty and remanded the case for re-computation of duty liability within the normal period specified under the Act, without imposing penalties on the appellants. Case-Laws Central Excise Wed, 10 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111099