https://www.taxtmi.com/caselaws?id=125192 The Appellants availed credit based on a Bill of Entry, which was later disallowed by the Adjudicating Authority and upheld by the Commissioner (Appeals). The Appellants contested the demand of duty and penalties, arguing that the duty was barred by limitation and there was no intent to evade payment. After examination, it was concluded that the demand of duty was indeed barred by limitation, and the impugned order was set aside by the Hon'ble Supreme Court. The appeal was allowed solely on limitation grounds, without addressing the merits of the case. en-us Tue, 16 Sep 2008 00:00:00 +0530 Sat, 20 Oct 2012 14:16:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125192 The Appellants availed credit based on a Bill of Entry, which was later disallowed by the Adjudicating Authority and upheld by the Commissioner (Appeals). The Appellants contested the demand of duty and penalties, arguing that the duty was barred by limitation and there was no intent to evade payment. After examination, it was concluded that the demand of duty was indeed barred by limitation, and the impugned order was set aside by the Hon'ble Supreme Court. The appeal was allowed solely on limitation grounds, without addressing the merits of the case. Case-Laws Central Excise Tue, 16 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125192