https://www.taxtmi.com/caselaws?id=345684 The High Court upheld the Central Excise & Service Tax Appellate Tribunal's decision, dismissing the appeal against a show cause notice for alleged duty evasion. The Tribunal found the notice time-barred under Section 11A of the Act due to lack of willful suppression to evade duty. The appellant's genuine belief regarding duty exemption status was considered, leading to the appeal being allowed based on the absence of willful misstatement. The judgment emphasized compliance with legal provisions and the importance of establishing willful intent in duty evasion cases. en-us Mon, 17 Jul 2017 00:00:00 +0530 Tue, 25 Jul 2017 07:54:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=345684 The High Court upheld the Central Excise & Service Tax Appellate Tribunal's decision, dismissing the appeal against a show cause notice for alleged duty evasion. The Tribunal found the notice time-barred under Section 11A of the Act due to lack of willful suppression to evade duty. The appellant's genuine belief regarding duty exemption status was considered, leading to the appeal being allowed based on the absence of willful misstatement. The judgment emphasized compliance with legal provisions and the importance of establishing willful intent in duty evasion cases. Case-Laws Central Excise Mon, 17 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=345684