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    <title>2013 (12) TMI 817 - MADRAS HIGH COURT</title>
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    <description>The Court upheld the Tribunal&#039;s decision regarding the larger period of limitation, emphasizing the appellant&#039;s intent to evade duty, leading to delayed payment of differential duty. Despite the duty payment before the show cause notice, penalty and interest were upheld due to intentional deception. The Court dismissed the appeal, affirming the penalty imposed on the appellant for willful evasion of duty, in line with legal precedents and Tribunal&#039;s ruling.</description>
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      <title>2013 (12) TMI 817 - MADRAS HIGH COURT</title>
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      <description>The Court upheld the Tribunal&#039;s decision regarding the larger period of limitation, emphasizing the appellant&#039;s intent to evade duty, leading to delayed payment of differential duty. Despite the duty payment before the show cause notice, penalty and interest were upheld due to intentional deception. The Court dismissed the appeal, affirming the penalty imposed on the appellant for willful evasion of duty, in line with legal precedents and Tribunal&#039;s ruling.</description>
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      <pubDate>Fri, 06 Dec 2013 00:00:00 +0530</pubDate>
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