https://www.taxtmi.com/caselaws?id=114894 Demand and penalty under excise law were analysed through natural justice, limitation, and exemption eligibility. The commentary notes that where the adjudicating authority relied on witness statements without allowing effective cross-examination, and did not properly consider documentary and chemical evidence supporting the assessee's case, the demand could not be sustained. It further records that a time-bar finding independently defeated the demand, and that the exemption notification was available because the printing activity was not carried out in the assessee's own premises. The order setting aside the demand and penalty was therefore treated as legally sustainable. en-us Tue, 30 Nov 2004 00:00:00 +0530 Tue, 22 May 2012 10:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114894 Demand and penalty under excise law were analysed through natural justice, limitation, and exemption eligibility. The commentary notes that where the adjudicating authority relied on witness statements without allowing effective cross-examination, and did not properly consider documentary and chemical evidence supporting the assessee's case, the demand could not be sustained. It further records that a time-bar finding independently defeated the demand, and that the exemption notification was available because the printing activity was not carried out in the assessee's own premises. The order setting aside the demand and penalty was therefore treated as legally sustainable. Case-Laws Central Excise Tue, 30 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114894