https://www.taxtmi.com/caselaws?id=212193 The Tribunal ruled in favor of the appellants in a case concerning the denial of benefits under Notification No.89/95 for waste and scraps of plastics. It was held that the extended period of limitation was not applicable as there was no intention to evade duty. Demands beyond the normal period were dropped, and penalties under Section 11AC were deemed unsustainable. The matter was remanded for quantification of demands within the normal period, with the appellants required to pay applicable interest rates. en-us Thu, 30 Jun 2011 00:00:00 +0530 Mon, 27 Aug 2012 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212193 The Tribunal ruled in favor of the appellants in a case concerning the denial of benefits under Notification No.89/95 for waste and scraps of plastics. It was held that the extended period of limitation was not applicable as there was no intention to evade duty. Demands beyond the normal period were dropped, and penalties under Section 11AC were deemed unsustainable. The matter was remanded for quantification of demands within the normal period, with the appellants required to pay applicable interest rates. Case-Laws Central Excise Thu, 30 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212193