https://www.taxtmi.com/caselaws?id=265867 The Appellate Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeal against the time-barred demand of duty. The Tribunal emphasized the time limitation aspect, noting the absence of suppression of facts or willful mis-declaration by the Respondent in availing CENVAT credit. Despite acknowledging the lack of merit in the Respondent's case, the Tribunal ruled in their favor due to the extended period for demanding duty being expired. Consequently, the appeal was dismissed, and the cross objection was disposed of accordingly. en-us Fri, 01 May 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:49:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265867 The Appellate Tribunal upheld the Commissioner (Appeals) decision, rejecting the Revenue's appeal against the time-barred demand of duty. The Tribunal emphasized the time limitation aspect, noting the absence of suppression of facts or willful mis-declaration by the Respondent in availing CENVAT credit. Despite acknowledging the lack of merit in the Respondent's case, the Tribunal ruled in their favor due to the extended period for demanding duty being expired. Consequently, the appeal was dismissed, and the cross objection was disposed of accordingly. Case-Laws Central Excise Fri, 01 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265867