https://www.taxtmi.com/caselaws?id=258970 The Tribunal set aside the orders and remanded the case for fresh adjudication. It directed the Commissioner to determine if the goods were fully finished parts of fans or needed further processing. The eligibility of the appellants for duty exemption under notification no. 50/03-CE was to be reconsidered. The longer limitation period under section 11A(1) was deemed inapplicable due to the absence of malafide intent, leading to duty demands being subject to the normal limitation period without penalty under section 11AC. en-us Thu, 12 Mar 2015 00:00:00 +0530 Fri, 12 Feb 2016 15:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=258970 The Tribunal set aside the orders and remanded the case for fresh adjudication. It directed the Commissioner to determine if the goods were fully finished parts of fans or needed further processing. The eligibility of the appellants for duty exemption under notification no. 50/03-CE was to be reconsidered. The longer limitation period under section 11A(1) was deemed inapplicable due to the absence of malafide intent, leading to duty demands being subject to the normal limitation period without penalty under section 11AC. Case-Laws Central Excise Thu, 12 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=258970