https://www.taxtmi.com/caselaws?id=347211 The Tribunal allowed the appeal on the ground of limitation, holding that the proceedings were time-barred as the Department failed to prove suppression of facts with intent to evade duty. The Tribunal set aside the impugned order, emphasizing the necessity of establishing suppression of facts for invoking the extended period for recovery. Additionally, the Tribunal deemed the Department's demand for a differential duty unjustified due to lack of substantial justification and evidence of intent to evade duty, ultimately setting aside the demand. en-us Mon, 24 Jul 2017 00:00:00 +0530 Thu, 31 Aug 2017 12:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347211 The Tribunal allowed the appeal on the ground of limitation, holding that the proceedings were time-barred as the Department failed to prove suppression of facts with intent to evade duty. The Tribunal set aside the impugned order, emphasizing the necessity of establishing suppression of facts for invoking the extended period for recovery. Additionally, the Tribunal deemed the Department's demand for a differential duty unjustified due to lack of substantial justification and evidence of intent to evade duty, ultimately setting aside the demand. Case-Laws Central Excise Mon, 24 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347211