https://www.taxtmi.com/caselaws?id=204773 The Tribunal rejected the Revenue's appeal against the Order-in-Appeal regarding Central Excise duty demand, emphasizing the lack of justification for invoking the extended recovery period under Section 11A. The Tribunal found no evidence of suppression of facts or mis-declaration to warrant the extended period, leading to the demands being barred by limitation. As a result, the imposition of penalty and interest was deemed unsustainable, and the Commissioner(Appeals) order was upheld. en-us Fri, 20 May 2011 00:00:00 +0530 Wed, 22 Feb 2012 15:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204773 The Tribunal rejected the Revenue's appeal against the Order-in-Appeal regarding Central Excise duty demand, emphasizing the lack of justification for invoking the extended recovery period under Section 11A. The Tribunal found no evidence of suppression of facts or mis-declaration to warrant the extended period, leading to the demands being barred by limitation. As a result, the imposition of penalty and interest was deemed unsustainable, and the Commissioner(Appeals) order was upheld. Case-Laws Central Excise Fri, 20 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204773