https://www.taxtmi.com/caselaws?id=121022 The appellate court dismissed Revenue's appeal against the Commissioner (Appeals) order, which held the duty amount as time-barred. The court found the duty demand, penalty, and interest on the assessee unjustified, emphasizing the lack of proper appraisal by Revenue and failure to follow due process. The court criticized Revenue for not proving the allegation of clandestine removal, leading to the dismissal of Revenue's appeal and allowing the assessee's appeal for justice. en-us Thu, 08 Mar 2007 00:00:00 +0530 Thu, 26 Jul 2012 11:03:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121022 The appellate court dismissed Revenue's appeal against the Commissioner (Appeals) order, which held the duty amount as time-barred. The court found the duty demand, penalty, and interest on the assessee unjustified, emphasizing the lack of proper appraisal by Revenue and failure to follow due process. The court criticized Revenue for not proving the allegation of clandestine removal, leading to the dismissal of Revenue's appeal and allowing the assessee's appeal for justice. Case-Laws Central Excise Thu, 08 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121022