https://www.taxtmi.com/caselaws?id=207188 The Tribunal upheld the duty demand but found the extended limitation period inapplicable due to the absence of deliberate intent to evade duty. Penalties under Section 11AC and Rule 26 were set aside, and the case was remanded for re-quantification of the duty demand within the normal limitation period. en-us Fri, 25 Feb 2011 00:00:00 +0530 Sat, 03 Dec 2011 07:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207188 The Tribunal upheld the duty demand but found the extended limitation period inapplicable due to the absence of deliberate intent to evade duty. Penalties under Section 11AC and Rule 26 were set aside, and the case was remanded for re-quantification of the duty demand within the normal limitation period. Case-Laws Central Excise Fri, 25 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207188