https://www.taxtmi.com/caselaws?id=332523 The Tribunal upheld its decision to drop the demand towards duty for the extended period of limitation, citing the inapplicability of the extended period due to certain circumstances. Relying on CBEC Circular and previous Tribunal orders, the Tribunal found no fault on the part of the assessee regarding sales tax concessions, leading to the dismissal of the appeal and setting aside of penalties. Despite appellant's arguments based on Supreme Court judgments, the Tribunal's interpretation of relevant Circulars and past decisions was pivotal in the outcome. en-us Fri, 12 Aug 2016 00:00:00 +0530 Thu, 05 Jan 2017 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332523 The Tribunal upheld its decision to drop the demand towards duty for the extended period of limitation, citing the inapplicability of the extended period due to certain circumstances. Relying on CBEC Circular and previous Tribunal orders, the Tribunal found no fault on the part of the assessee regarding sales tax concessions, leading to the dismissal of the appeal and setting aside of penalties. Despite appellant's arguments based on Supreme Court judgments, the Tribunal's interpretation of relevant Circulars and past decisions was pivotal in the outcome. Case-Laws Central Excise Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332523