https://www.taxtmi.com/caselaws?id=116855 The Tribunal dismissed the Revenue's appeal against an assessee for duty demands and penalties under Notification No. 1/93. The Commissioner (Appeals) found the duty demands beyond the limitation period were not sustainable due to mutual ignorance of provisions by both parties. The Tribunal upheld this decision, emphasizing that ignorance of the law cannot excuse delays in issuing duty demands. Consequently, duty demands up to July 1996 were deemed time-barred, leading to the rejection of the appeal and dismissal of penalties based on limitation grounds. en-us Mon, 28 Nov 2005 00:00:00 +0530 Mon, 18 Jun 2012 12:53:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116855 The Tribunal dismissed the Revenue's appeal against an assessee for duty demands and penalties under Notification No. 1/93. The Commissioner (Appeals) found the duty demands beyond the limitation period were not sustainable due to mutual ignorance of provisions by both parties. The Tribunal upheld this decision, emphasizing that ignorance of the law cannot excuse delays in issuing duty demands. Consequently, duty demands up to July 1996 were deemed time-barred, leading to the rejection of the appeal and dismissal of penalties based on limitation grounds. Case-Laws Central Excise Mon, 28 Nov 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116855