https://www.taxtmi.com/caselaws?id=265403 The Court dismissed the Revenue's appeal challenging the applicability of the extended period of limitation under Section 11A, limiting the demands to the normal period based on past judgments. The assessee's claim for exemption under Notification no.8/2000-CE was rejected, with the demand confirmed for wrongly availing the exemption. The Tribunal upheld the demands for the normal period, emphasizing the assessees' reasonable belief in entitlement despite subsequent legal developments. The Court found no merit in invoking Section 11A for the assessees' actions and dismissed the appeal, citing past case law. en-us Fri, 16 May 2014 00:00:00 +0530 Thu, 08 Oct 2015 10:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265403 The Court dismissed the Revenue's appeal challenging the applicability of the extended period of limitation under Section 11A, limiting the demands to the normal period based on past judgments. The assessee's claim for exemption under Notification no.8/2000-CE was rejected, with the demand confirmed for wrongly availing the exemption. The Tribunal upheld the demands for the normal period, emphasizing the assessees' reasonable belief in entitlement despite subsequent legal developments. The Court found no merit in invoking Section 11A for the assessees' actions and dismissed the appeal, citing past case law. Case-Laws Central Excise Fri, 16 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265403