https://www.taxtmi.com/caselaws?id=335501 The tribunal dismissed the appeal filed by the department, upholding the decision of the Commissioner (Appeals) to set aside the demand, interest, and penalty. The tribunal found that there was no malafide intention in availing the alleged excess credit, and the demand raised invoking the extended period of limitation was deemed unsustainable. The appellants' payment of a higher rate of duty was attributed to ambiguity in the exemption notifications, and there was no evidence of willful suppression or misstatement to evade duty payment. en-us Mon, 19 Sep 2016 00:00:00 +0530 Sat, 03 Dec 2016 08:13:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=335501 The tribunal dismissed the appeal filed by the department, upholding the decision of the Commissioner (Appeals) to set aside the demand, interest, and penalty. The tribunal found that there was no malafide intention in availing the alleged excess credit, and the demand raised invoking the extended period of limitation was deemed unsustainable. The appellants' payment of a higher rate of duty was attributed to ambiguity in the exemption notifications, and there was no evidence of willful suppression or misstatement to evade duty payment. Case-Laws Central Excise Mon, 19 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=335501