https://www.taxtmi.com/caselaws?id=123327 The Tribunal affirmed the Lower Appellate Authority's decision to grant the Respondents the benefit based on the ground of limitation. The Department's appeal, alleging deliberate misdeclaration of excisable products, was dismissed as the impugned goods were found to be for off-road use, negating the misdeclaration claim. The Tribunal rejected the Department's appeal, upholding the Lower Appellate Authority's ruling in favor of the Respondents. en-us Thu, 31 Jan 2008 00:00:00 +0530 Tue, 11 Sep 2012 18:39:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123327 The Tribunal affirmed the Lower Appellate Authority's decision to grant the Respondents the benefit based on the ground of limitation. The Department's appeal, alleging deliberate misdeclaration of excisable products, was dismissed as the impugned goods were found to be for off-road use, negating the misdeclaration claim. The Tribunal rejected the Department's appeal, upholding the Lower Appellate Authority's ruling in favor of the Respondents. Case-Laws Central Excise Thu, 31 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123327