https://www.taxtmi.com/caselaws?id=124716 The Appellate Tribunal CESTAT, Ahmedabad, allowed the appeal solely on the ground of limitation due to the absence of deliberate intention to evade payment of duty by the appellant, a Government of India undertaking. The Tribunal held that since no penalty was imposed for lack of intention to evade duty, the longer period of limitation should not have been invoked, following a precedent. The impugned order was set aside without considering the merits of the case. en-us Wed, 23 Apr 2008 00:00:00 +0530 Thu, 07 Sep 2017 16:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124716 The Appellate Tribunal CESTAT, Ahmedabad, allowed the appeal solely on the ground of limitation due to the absence of deliberate intention to evade payment of duty by the appellant, a Government of India undertaking. The Tribunal held that since no penalty was imposed for lack of intention to evade duty, the longer period of limitation should not have been invoked, following a precedent. The impugned order was set aside without considering the merits of the case. Case-Laws Central Excise Wed, 23 Apr 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124716