https://www.taxtmi.com/caselaws?id=214301 The High Court upheld the Tribunal's decision to reject the Revenue's appeal, emphasizing the lack of evidence supporting the application of the extended period of limitation for recovering unpaid duty. The Court dismissed the Tax Appeal, stating that once the necessary facts for the extended period of limitation are established, the timing of initiating proceedings becomes irrelevant. en-us Fri, 23 Sep 2011 00:00:00 +0530 Tue, 26 Jun 2012 18:51:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214301 The High Court upheld the Tribunal's decision to reject the Revenue's appeal, emphasizing the lack of evidence supporting the application of the extended period of limitation for recovering unpaid duty. The Court dismissed the Tax Appeal, stating that once the necessary facts for the extended period of limitation are established, the timing of initiating proceedings becomes irrelevant. Case-Laws Central Excise Fri, 23 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214301