https://www.taxtmi.com/caselaws?id=122397 Duty-free clearances wrongly marked non-excisable because the computer programme was not updated, and the record showed system failure, lack of proper control, and no personal involvement suggesting conscious intent to evade duty. On those facts, the ingredients for invoking the extended period of limitation were absent, so the penal consequences under Section 11AC and Rule 173Q were set aside. Penalty under Section 11AC was also noted to be unavailable for the period prior to 28-9-96. The duty demand itself remained undisturbed, but relief was granted on penalty. en-us Thu, 14 Jun 2007 00:00:00 +0530 Mon, 13 Aug 2012 14:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122397 Duty-free clearances wrongly marked non-excisable because the computer programme was not updated, and the record showed system failure, lack of proper control, and no personal involvement suggesting conscious intent to evade duty. On those facts, the ingredients for invoking the extended period of limitation were absent, so the penal consequences under Section 11AC and Rule 173Q were set aside. Penalty under Section 11AC was also noted to be unavailable for the period prior to 28-9-96. The duty demand itself remained undisturbed, but relief was granted on penalty. Case-Laws Central Excise Thu, 14 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122397