https://www.taxtmi.com/caselaws?id=117456 The Tribunal allowed the appeal, ruling in favor of the appellant due to the demand being beyond the period of limitation. The decision was based on the interpretation of a Supreme Court judgment and the application of Section 11A of the Central Excise Act. The Tribunal emphasized the significance of complying with statutory limitation periods in tax cases, setting aside the previous judgment and ordering a refund of any tax paid by the appellants. en-us Thu, 16 Feb 2006 00:00:00 +0530 Fri, 22 Jun 2012 17:34:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117456 The Tribunal allowed the appeal, ruling in favor of the appellant due to the demand being beyond the period of limitation. The decision was based on the interpretation of a Supreme Court judgment and the application of Section 11A of the Central Excise Act. The Tribunal emphasized the significance of complying with statutory limitation periods in tax cases, setting aside the previous judgment and ordering a refund of any tax paid by the appellants. Case-Laws Central Excise Thu, 16 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117456