https://www.taxtmi.com/caselaws?id=128283 The tribunal set aside the duty and penalty imposed on the appellant for availing wrongful exemption benefits on embroidery fabrics. The appeal was allowed solely on the ground of limitation, emphasizing that claiming exemption with revenue's knowledge does not warrant an extended limitation period for duty demand and penalty imposition. The tribunal highlighted the appellant's prior communication with the department and surrender of registration certificate as evidence against invoking a longer limitation period. en-us Mon, 10 Aug 2009 00:00:00 +0530 Sat, 30 Mar 2013 17:37:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128283 The tribunal set aside the duty and penalty imposed on the appellant for availing wrongful exemption benefits on embroidery fabrics. The appeal was allowed solely on the ground of limitation, emphasizing that claiming exemption with revenue's knowledge does not warrant an extended limitation period for duty demand and penalty imposition. The tribunal highlighted the appellant's prior communication with the department and surrender of registration certificate as evidence against invoking a longer limitation period. Case-Laws Central Excise Mon, 10 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128283