https://www.taxtmi.com/caselaws?id=241782 HC examined whether the Tribunal correctly applied limitation in an excise duty case involving conflicting judicial precedents. The Court held that where bona fide doubt exists due to divergent judicial views, the extended limitation period cannot be invoked. The Department's appeal was dismissed, finding no suppression or misstatement by the assessee in non-payment of duty during a period of legal uncertainty. en-us Tue, 21 Aug 2012 00:00:00 +0530 Tue, 06 May 2025 11:51:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241782 HC examined whether the Tribunal correctly applied limitation in an excise duty case involving conflicting judicial precedents. The Court held that where bona fide doubt exists due to divergent judicial views, the extended limitation period cannot be invoked. The Department's appeal was dismissed, finding no suppression or misstatement by the assessee in non-payment of duty during a period of legal uncertainty. Case-Laws Central Excise Tue, 21 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241782