https://www.taxtmi.com/caselaws?id=119153 The Tribunal granted relief to the appellants by dispensing with the pre-deposit condition of duty and penalties. The judgment emphasized the importance of considering manufacturing processes, statutory limitations, and burden of proof in excise duty cases. The demand for duty on repacked electrodes and excess flux consumption was found to lack evidence of clandestine activities and appeared to be beyond the limitation period, leading to the decision in favor of the appellants. en-us Mon, 12 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 13:40:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119153 The Tribunal granted relief to the appellants by dispensing with the pre-deposit condition of duty and penalties. The judgment emphasized the importance of considering manufacturing processes, statutory limitations, and burden of proof in excise duty cases. The demand for duty on repacked electrodes and excess flux consumption was found to lack evidence of clandestine activities and appeared to be beyond the limitation period, leading to the decision in favor of the appellants. Case-Laws Central Excise Mon, 12 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119153