https://www.taxtmi.com/caselaws?id=123747 The appeal was dismissed as the Tribunal found that the demand for the differential duty was not time-barred based on an amended circular issued by the Ministry of Food and Civil Supplies. The appellants were aware of the amendment but continued to claim benefits under the original policy, leading to the conclusion that there was no suppression on their part. The show cause notice issued by the Revenue under Section 11A was upheld, revoking the extended period of limitation, and the appellants were found ineligible for the benefits claimed under the amended policy. en-us Wed, 17 Jan 2007 00:00:00 +0530 Thu, 20 Sep 2012 10:55:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123747 The appeal was dismissed as the Tribunal found that the demand for the differential duty was not time-barred based on an amended circular issued by the Ministry of Food and Civil Supplies. The appellants were aware of the amendment but continued to claim benefits under the original policy, leading to the conclusion that there was no suppression on their part. The show cause notice issued by the Revenue under Section 11A was upheld, revoking the extended period of limitation, and the appellants were found ineligible for the benefits claimed under the amended policy. Case-Laws Central Excise Wed, 17 Jan 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123747