https://www.taxtmi.com/caselaws?id=339672 The Tribunal allowed the appeal, setting aside the impugned order in favor of the appellant. The demand for Additional Duty of Excise was deemed legally incorrect on limitation grounds as there was no suppression of facts by the appellant, who had disclosed non-payment after crossing the exemption limit. The Tribunal concluded that the department was aware of the non-payment, leading to the appeal's allowance based on the proviso to Section 11A(1). en-us Thu, 02 Feb 2017 00:00:00 +0530 Sat, 04 Mar 2017 15:13:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339672 The Tribunal allowed the appeal, setting aside the impugned order in favor of the appellant. The demand for Additional Duty of Excise was deemed legally incorrect on limitation grounds as there was no suppression of facts by the appellant, who had disclosed non-payment after crossing the exemption limit. The Tribunal concluded that the department was aware of the non-payment, leading to the appeal's allowance based on the proviso to Section 11A(1). Case-Laws Central Excise Thu, 02 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339672