https://www.taxtmi.com/caselaws?id=152934 The Tribunal rejected the department's appeals, upholding the Commissioner (Appeals) orders regarding excess duty payment by Unit I, applicability of Section 11D, and the time-barred demand for the specified period. The Tribunal found in favor of the respondents, stating that Section 11D did not apply in this case as there was no excess collection of duty from buyers. The demand for the period in question was considered time-barred, as per the Commissioner (Appeals) decision. en-us Thu, 08 Apr 2010 00:00:00 +0530 Sat, 13 Jul 2013 11:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152934 The Tribunal rejected the department's appeals, upholding the Commissioner (Appeals) orders regarding excess duty payment by Unit I, applicability of Section 11D, and the time-barred demand for the specified period. The Tribunal found in favor of the respondents, stating that Section 11D did not apply in this case as there was no excess collection of duty from buyers. The demand for the period in question was considered time-barred, as per the Commissioner (Appeals) decision. Case-Laws Central Excise Thu, 08 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152934