https://www.taxtmi.com/caselaws?id=329954 The Tribunal partially allowed the appeal, upholding the demand confirmed within the limitation period but setting aside the penalty imposed on the appellant. The confusion in the field and circulars supporting the appellant's position influenced the decision. The recalculated demand within the limitation period was to be determined separately. The Tribunal referenced a previous case to support the decision to waive the penalty, citing the absence of malafide intent and the inapplicability of the extended limitation period. en-us Wed, 04 May 2016 00:00:00 +0530 Wed, 13 Jul 2016 10:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329954 The Tribunal partially allowed the appeal, upholding the demand confirmed within the limitation period but setting aside the penalty imposed on the appellant. The confusion in the field and circulars supporting the appellant's position influenced the decision. The recalculated demand within the limitation period was to be determined separately. The Tribunal referenced a previous case to support the decision to waive the penalty, citing the absence of malafide intent and the inapplicability of the extended limitation period. Case-Laws Central Excise Wed, 04 May 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329954