https://www.taxtmi.com/caselaws?id=270550 The High Court upheld the CESTAT's decision in an appeal case, emphasizing that the extended period of limitation was not applicable as there was no willful misdeclaration by the assessee. The Court highlighted the importance of accurate declarations and cooperation with the Department in duty-related issues. The Tribunal's allowance of the rectification application based on the time-barred demand under Section 11A was justified, leading to the dismissal of the appeal. en-us Thu, 03 Dec 2015 00:00:00 +0530 Tue, 03 May 2016 14:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=270550 The High Court upheld the CESTAT's decision in an appeal case, emphasizing that the extended period of limitation was not applicable as there was no willful misdeclaration by the assessee. The Court highlighted the importance of accurate declarations and cooperation with the Department in duty-related issues. The Tribunal's allowance of the rectification application based on the time-barred demand under Section 11A was justified, leading to the dismissal of the appeal. Case-Laws Central Excise Thu, 03 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=270550