https://www.taxtmi.com/caselaws?id=126543 The Tribunal upheld the Commissioner (Appeals) decision that the demand was time-barred, thus not invoking Section 11AC for penalty. The Tribunal rejected Revenue's appeal, emphasizing adherence to legal principles and the significance of the time bar issue in penalty provisions, in line with Supreme Court precedents. The decision underscores the importance of consistent application of law based on higher court rulings, ensuring fairness in the case. en-us Fri, 17 Jul 2009 00:00:00 +0530 Wed, 21 Nov 2012 18:53:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126543 The Tribunal upheld the Commissioner (Appeals) decision that the demand was time-barred, thus not invoking Section 11AC for penalty. The Tribunal rejected Revenue's appeal, emphasizing adherence to legal principles and the significance of the time bar issue in penalty provisions, in line with Supreme Court precedents. The decision underscores the importance of consistent application of law based on higher court rulings, ensuring fairness in the case. Case-Laws Central Excise Fri, 17 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126543