https://www.taxtmi.com/caselaws?id=233960 The Appellate Tribunal stayed the pre-deposit of penalty under section 11AC of the Central Excise Act, allowing for the final disposal of the appeal. Despite discrepancies in duty payment and the appellant's contentions of a time-barred duty demand, the Tribunal found the duty demand not time-barred due to the established intention to evade duty. The Tribunal noted the tailor-made nature of the goods, lack of manufacturing facilities in the sister unit, and admission of non-payment of excise duty, leading to the dismissal of the appeal and upholding of the Commissioner (Appeals)'s order. en-us Wed, 20 Mar 2013 00:00:00 +0530 Thu, 23 May 2013 17:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=233960 The Appellate Tribunal stayed the pre-deposit of penalty under section 11AC of the Central Excise Act, allowing for the final disposal of the appeal. Despite discrepancies in duty payment and the appellant's contentions of a time-barred duty demand, the Tribunal found the duty demand not time-barred due to the established intention to evade duty. The Tribunal noted the tailor-made nature of the goods, lack of manufacturing facilities in the sister unit, and admission of non-payment of excise duty, leading to the dismissal of the appeal and upholding of the Commissioner (Appeals)'s order. Case-Laws Central Excise Wed, 20 Mar 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=233960