https://www.taxtmi.com/caselaws?id=207439 The Tribunal upheld the Order-in-Appeal setting aside the duty demand, ruling in favor of the assessee on both the exemption eligibility and limitation issues. The Tribunal found that the Notification did not exclude alloy steel from the exemption under Notification 223/88, contrary to the Revenue's contention. Additionally, the Tribunal allowed the assessee's cross objection on the limitation finding, stating that the extended limitation period could not be invoked without new evidence. As a result, the Tribunal ruled in favor of the assessee, rejecting the Revenue's appeal and upholding the Order-in-Appeal. en-us Wed, 02 Mar 2011 00:00:00 +0530 Wed, 04 Jan 2012 13:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207439 The Tribunal upheld the Order-in-Appeal setting aside the duty demand, ruling in favor of the assessee on both the exemption eligibility and limitation issues. The Tribunal found that the Notification did not exclude alloy steel from the exemption under Notification 223/88, contrary to the Revenue's contention. Additionally, the Tribunal allowed the assessee's cross objection on the limitation finding, stating that the extended limitation period could not be invoked without new evidence. As a result, the Tribunal ruled in favor of the assessee, rejecting the Revenue's appeal and upholding the Order-in-Appeal. Case-Laws Central Excise Wed, 02 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207439