https://www.taxtmi.com/caselaws?id=122338 The Tribunal ruled in favor of the appellants, setting aside the demand for duty on aluminium collapsible tubes, including cleaning and capping charges, as the extended period of limitation was deemed inapplicable. The Tribunal emphasized that the absence of intent to evade payment of duty and limitation constraints rendered the demand unsustainable, overturning the Commissioner's decision and allowing the appeal. en-us Tue, 10 Jul 2007 00:00:00 +0530 Mon, 13 Aug 2012 10:30:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122338 The Tribunal ruled in favor of the appellants, setting aside the demand for duty on aluminium collapsible tubes, including cleaning and capping charges, as the extended period of limitation was deemed inapplicable. The Tribunal emphasized that the absence of intent to evade payment of duty and limitation constraints rendered the demand unsustainable, overturning the Commissioner's decision and allowing the appeal. Case-Laws Central Excise Tue, 10 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122338