https://www.taxtmi.com/caselaws?id=342348 The Tribunal set aside the demand for duty, interest, and penalty in an appeal challenging the rejection of the appellant's appeal by the Commissioner (A) and confirmation of the Order-in-Original. The appellant's genuine belief in duty-free clearances to EPCG license holders, supported by disclosures in returns, led the Tribunal to find the demand time-barred due to lack of suppression of facts. Emphasizing the Department's duty to scrutinize returns and the Revenue's burden to prove intention to evade duty, the Tribunal concluded the impugned order was unsustainable, dismissing the interest and penalty as well. en-us Fri, 24 Mar 2017 00:00:00 +0530 Tue, 02 May 2017 12:08:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=342348 The Tribunal set aside the demand for duty, interest, and penalty in an appeal challenging the rejection of the appellant's appeal by the Commissioner (A) and confirmation of the Order-in-Original. The appellant's genuine belief in duty-free clearances to EPCG license holders, supported by disclosures in returns, led the Tribunal to find the demand time-barred due to lack of suppression of facts. Emphasizing the Department's duty to scrutinize returns and the Revenue's burden to prove intention to evade duty, the Tribunal concluded the impugned order was unsustainable, dismissing the interest and penalty as well. Case-Laws Central Excise Fri, 24 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=342348