https://www.taxtmi.com/caselaws?id=115717 The Tribunal ruled in favor of the appellant, holding that the demand for duty was time-barred as the appellant had disclosed the export values to Nepal, negating any intent to evade duty payment. The penalty was also set aside due to the time limit ruling. The appeal was allowed in favor of the appellant, with any consequential relief granted to them. en-us Thu, 25 Mar 2004 00:00:00 +0530 Fri, 01 Jun 2012 14:01:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115717 The Tribunal ruled in favor of the appellant, holding that the demand for duty was time-barred as the appellant had disclosed the export values to Nepal, negating any intent to evade duty payment. The penalty was also set aside due to the time limit ruling. The appeal was allowed in favor of the appellant, with any consequential relief granted to them. Case-Laws Central Excise Thu, 25 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115717