https://www.taxtmi.com/caselaws?id=202583 The appeal was against the Commissioner's order confirming a demand of Rs.33,74,866 against the appellant for utilizing DEPB credit obtained through misdeclaration and fraud. The appellant's purchase and utilization of DEPB licenses led to inflated export values and ineligible duty credit, resulting in the demand confirmation. However, as there were no findings of suppression or penalties against the appellant, the demand raised beyond the normal limitation period was deemed unjustified, leading to the appeal being allowed with consequential relief. en-us Tue, 11 Jan 2011 00:00:00 +0530 Mon, 27 Feb 2012 12:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202583 The appeal was against the Commissioner's order confirming a demand of Rs.33,74,866 against the appellant for utilizing DEPB credit obtained through misdeclaration and fraud. The appellant's purchase and utilization of DEPB licenses led to inflated export values and ineligible duty credit, resulting in the demand confirmation. However, as there were no findings of suppression or penalties against the appellant, the demand raised beyond the normal limitation period was deemed unjustified, leading to the appeal being allowed with consequential relief. Case-Laws Customs Tue, 11 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202583