https://www.taxtmi.com/caselaws?id=187885 The High Court upheld the Revenue's duty demand in a case involving a windmill manufacturing assessee clearing scrap without payment during a duty exemption withdrawal period. The Court found evidence of intent to evade duty, allowing the extended limitation period under section 11A(4) to apply. By ruling in favor of the Revenue, the Court set aside the Tribunal's decision, emphasizing the significance of factual findings in establishing intent to evade duty and the proper application of the extended limitation period. en-us Fri, 28 Aug 2015 00:00:00 +0530 Wed, 04 Jan 2017 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187885 The High Court upheld the Revenue's duty demand in a case involving a windmill manufacturing assessee clearing scrap without payment during a duty exemption withdrawal period. The Court found evidence of intent to evade duty, allowing the extended limitation period under section 11A(4) to apply. By ruling in favor of the Revenue, the Court set aside the Tribunal's decision, emphasizing the significance of factual findings in establishing intent to evade duty and the proper application of the extended limitation period. Case-Laws Central Excise Fri, 28 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187885