https://www.taxtmi.com/caselaws?id=221860 The Tribunal upheld the impugned order, dismissing the Revenue's appeal regarding duty exemption for FRP sleepers supplied to RDSO. It found the duty demand time-barred under Section 11A(1), as the respondent had informed authorities of the intended nil duty clearance and provided goods to a Government Institution with relevant certificates. No fraud or suppression was established, leading to the conclusion that the penalties imposed were invalid. The Tribunal's decision emphasized the critical nature of the supplied items for railway tracks and the lack of evidence supporting the Revenue's claims. en-us Tue, 17 Jul 2012 00:00:00 +0530 Wed, 03 Apr 2013 09:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=221860 The Tribunal upheld the impugned order, dismissing the Revenue's appeal regarding duty exemption for FRP sleepers supplied to RDSO. It found the duty demand time-barred under Section 11A(1), as the respondent had informed authorities of the intended nil duty clearance and provided goods to a Government Institution with relevant certificates. No fraud or suppression was established, leading to the conclusion that the penalties imposed were invalid. The Tribunal's decision emphasized the critical nature of the supplied items for railway tracks and the lack of evidence supporting the Revenue's claims. Case-Laws Central Excise Tue, 17 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=221860