https://www.taxtmi.com/caselaws?id=119948 The Tribunal upheld the Commissioner's findings on power usage, denying Notification benefits to the appellants. However, the demands were deemed time-barred, except for the six months preceding the Show Cause Notice issuance, due to insufficient evidence of deliberate suppression. The Tribunal directed the Commissioner to rework penalties for this period, setting aside demands for the larger period. The appeals were disposed of, emphasizing the significance of evidence, Notification benefits, and time bar considerations in duty demands. en-us Fri, 25 Aug 2006 00:00:00 +0530 Sat, 14 Jul 2012 12:45:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119948 The Tribunal upheld the Commissioner's findings on power usage, denying Notification benefits to the appellants. However, the demands were deemed time-barred, except for the six months preceding the Show Cause Notice issuance, due to insufficient evidence of deliberate suppression. The Tribunal directed the Commissioner to rework penalties for this period, setting aside demands for the larger period. The appeals were disposed of, emphasizing the significance of evidence, Notification benefits, and time bar considerations in duty demands. Case-Laws Central Excise Fri, 25 Aug 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119948