https://www.taxtmi.com/caselaws?id=119802 The Tribunal determined that the extended limitation period under the proviso to Section 11A(1) of the Central Excise Act, 1944, was inapplicable due to the absence of willful suppression or misstatement by the appellant. Consequently, the demand was deemed time-barred, and the appeal was allowed, granting the appellant consequential reliefs. en-us Fri, 07 Jul 2006 00:00:00 +0530 Thu, 22 Feb 2024 10:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119802 The Tribunal determined that the extended limitation period under the proviso to Section 11A(1) of the Central Excise Act, 1944, was inapplicable due to the absence of willful suppression or misstatement by the appellant. Consequently, the demand was deemed time-barred, and the appeal was allowed, granting the appellant consequential reliefs. Case-Laws Central Excise Fri, 07 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119802