https://www.taxtmi.com/caselaws?id=262382 The Tribunal dismissed the appeal, upholding the duty demand with interest and penalty under Section 11AC of the Central Excise Act. The appellant was denied the concessional rate under Notification No. 23/2003-CE as they did not meet the specified conditions for DTA clearance, goods similarity, and positive NFE. The extended limitation period was deemed applicable due to the appellant's non-disclosure of material facts. en-us Mon, 27 Jul 2015 00:00:00 +0530 Wed, 08 Feb 2017 10:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=262382 The Tribunal dismissed the appeal, upholding the duty demand with interest and penalty under Section 11AC of the Central Excise Act. The appellant was denied the concessional rate under Notification No. 23/2003-CE as they did not meet the specified conditions for DTA clearance, goods similarity, and positive NFE. The extended limitation period was deemed applicable due to the appellant's non-disclosure of material facts. Case-Laws Central Excise Mon, 27 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=262382