https://www.taxtmi.com/caselaws?id=116546 The Supreme Court ruled in favor of the Sugar Industries Federation, holding that the assessee was not liable to pay Central Excise duty on the differential price received from the Ministry of Food. The Court upheld the Commissioner's decision to set aside the demand for recovery on grounds of limitation, as the Department was aware of the additional amount received by the assessee. The Tribunal rejected the Revenue's argument of suppression of facts, concluding that the demand was time-barred due to the Department's inaction upon receiving relevant information. en-us Wed, 28 Sep 2005 00:00:00 +0530 Wed, 13 Jun 2012 14:48:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116546 The Supreme Court ruled in favor of the Sugar Industries Federation, holding that the assessee was not liable to pay Central Excise duty on the differential price received from the Ministry of Food. The Court upheld the Commissioner's decision to set aside the demand for recovery on grounds of limitation, as the Department was aware of the additional amount received by the assessee. The Tribunal rejected the Revenue's argument of suppression of facts, concluding that the demand was time-barred due to the Department's inaction upon receiving relevant information. Case-Laws Central Excise Wed, 28 Sep 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116546