https://www.taxtmi.com/caselaws?id=122091 The Tribunal upheld the Commissioner's decision, stating that demands of duty raised after the expiry of the limitation period are time-barred under Section 11A of the Central Excise Act, 1944. The judgment emphasized the importance of adhering to statutory time limits for raising duty demands and clarified that penalties or interest on evaded duties cannot be imposed when the limitation period is exceeded. The Tribunal dismissed the revenue's appeal, affirming that demands made beyond the prescribed five-year period are not sustainable in law. en-us Tue, 05 Sep 2006 00:00:00 +0530 Wed, 08 Aug 2012 15:06:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122091 The Tribunal upheld the Commissioner's decision, stating that demands of duty raised after the expiry of the limitation period are time-barred under Section 11A of the Central Excise Act, 1944. The judgment emphasized the importance of adhering to statutory time limits for raising duty demands and clarified that penalties or interest on evaded duties cannot be imposed when the limitation period is exceeded. The Tribunal dismissed the revenue's appeal, affirming that demands made beyond the prescribed five-year period are not sustainable in law. Case-Laws Central Excise Tue, 05 Sep 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122091