https://www.taxtmi.com/caselaws?id=111488 The Tribunal allowed the appeal on limitation grounds, ruling that the appellant's non-levy of duty was not intentional evasion due to eligibility for Modvat credit. The decision emphasized the need to assess duty liability comprehensively, considering exemption notifications and lack of intentional evasion. The judgment highlights the importance of a detailed analysis in resolving duty payment disputes, ultimately favoring the appellant's position and underscoring the significance of evaluating all relevant factors in duty liability determinations. en-us Wed, 03 Mar 2004 00:00:00 +0530 Mon, 23 Apr 2012 17:01:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111488 The Tribunal allowed the appeal on limitation grounds, ruling that the appellant's non-levy of duty was not intentional evasion due to eligibility for Modvat credit. The decision emphasized the need to assess duty liability comprehensively, considering exemption notifications and lack of intentional evasion. The judgment highlights the importance of a detailed analysis in resolving duty payment disputes, ultimately favoring the appellant's position and underscoring the significance of evaluating all relevant factors in duty liability determinations. Case-Laws Central Excise Wed, 03 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111488