https://www.taxtmi.com/caselaws?id=174253 The Tribunal set aside the duty demand and penalties imposed on M/s. TIL Ltd. and its Accounts Manager under Rule 209A of the Central Excise Rules, relating to clearances of DG sets without duty payment. The Tribunal nullified the demand beyond the normal period, citing the appellant's bona fide belief based on a 1986 Circular. The penalties were overturned, emphasizing the importance of bona fide belief in excise matters. The judgment focused on duty liabilities, limitations, and legal provisions in excise cases, ultimately ruling in favor of the appellants. en-us Tue, 24 Aug 1999 00:00:00 +0530 Mon, 05 Oct 2015 12:41:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174253 The Tribunal set aside the duty demand and penalties imposed on M/s. TIL Ltd. and its Accounts Manager under Rule 209A of the Central Excise Rules, relating to clearances of DG sets without duty payment. The Tribunal nullified the demand beyond the normal period, citing the appellant's bona fide belief based on a 1986 Circular. The penalties were overturned, emphasizing the importance of bona fide belief in excise matters. The judgment focused on duty liabilities, limitations, and legal provisions in excise cases, ultimately ruling in favor of the appellants. Case-Laws Central Excise Tue, 24 Aug 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174253