https://www.taxtmi.com/caselaws?id=335374 The Tribunal dismissed the appeal filed by the department, upholding the decision of the Commissioner (Appeals) to vacate the demand of duty and penalty on the ground of limitation. The Tribunal found no legal or factual basis for alleging suppression of facts by the respondents and agreed with the Commissioner (Appeals) that part of the demand was time-barred. The judgment emphasized the significance of considering changes in departmental views and the interpretation of circulars in excise duty cases involving intermediate products like sugar syrup. en-us Tue, 25 Oct 2016 00:00:00 +0530 Tue, 06 Dec 2016 18:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335374 The Tribunal dismissed the appeal filed by the department, upholding the decision of the Commissioner (Appeals) to vacate the demand of duty and penalty on the ground of limitation. The Tribunal found no legal or factual basis for alleging suppression of facts by the respondents and agreed with the Commissioner (Appeals) that part of the demand was time-barred. The judgment emphasized the significance of considering changes in departmental views and the interpretation of circulars in excise duty cases involving intermediate products like sugar syrup. Case-Laws Central Excise Tue, 25 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335374