https://www.taxtmi.com/caselaws?id=114419 The Tribunal held that M/s. Arihant Steels were not entitled to the benefit of Notification No. 16/2000-Cus. as they did not use the imported unwrought nickel in the manufacture of steel as required. The extended period of limitation for demanding Customs duty was deemed inapplicable due to the absence of intent to evade payment. The Tribunal also upheld the demand for Central Excise duty and penalty against the appellants based on evidence of raw material shortage found during a visit to their premises. en-us Fri, 17 Sep 2004 00:00:00 +0530 Tue, 15 May 2012 15:10:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114419 The Tribunal held that M/s. Arihant Steels were not entitled to the benefit of Notification No. 16/2000-Cus. as they did not use the imported unwrought nickel in the manufacture of steel as required. The extended period of limitation for demanding Customs duty was deemed inapplicable due to the absence of intent to evade payment. The Tribunal also upheld the demand for Central Excise duty and penalty against the appellants based on evidence of raw material shortage found during a visit to their premises. Case-Laws Central Excise Fri, 17 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114419