https://www.taxtmi.com/caselaws?id=124278 The Tribunal ruled in favor of the appellant, rejecting the duty demand and penalty confirmation. It emphasized the significance of the High Court's approval date for the merger in determining statutory obligations. The Tribunal found that the appellant had provided necessary information promptly, negating the department's claim of suppression. Consequently, the appeal was allowed, and the application of the extended period under Section 11A was deemed unjustified. en-us Wed, 30 Jul 2008 00:00:00 +0530 Thu, 27 Sep 2012 14:45:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124278 The Tribunal ruled in favor of the appellant, rejecting the duty demand and penalty confirmation. It emphasized the significance of the High Court's approval date for the merger in determining statutory obligations. The Tribunal found that the appellant had provided necessary information promptly, negating the department's claim of suppression. Consequently, the appeal was allowed, and the application of the extended period under Section 11A was deemed unjustified. Case-Laws Central Excise Wed, 30 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124278