https://www.taxtmi.com/caselaws?id=347216 The Tribunal ruled in favor of the appellants, manufacturers of cotton woven fabric and cotton yarn, in a dispute over the valuation of goods for excise duty payment. The Tribunal found that the demand was time-barred and not sustainable, setting aside the duty demand confirmed by the original authority. The appellants' arguments on limitation, revenue neutrality, and lack of intention to evade duty were considered, leading to the appeal being allowed with consequential reliefs. The judgment emphasized the significance of these factors in similar legal cases. en-us Tue, 08 Aug 2017 00:00:00 +0530 Thu, 12 Oct 2017 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347216 The Tribunal ruled in favor of the appellants, manufacturers of cotton woven fabric and cotton yarn, in a dispute over the valuation of goods for excise duty payment. The Tribunal found that the demand was time-barred and not sustainable, setting aside the duty demand confirmed by the original authority. The appellants' arguments on limitation, revenue neutrality, and lack of intention to evade duty were considered, leading to the appeal being allowed with consequential reliefs. The judgment emphasized the significance of these factors in similar legal cases. Case-Laws Central Excise Tue, 08 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347216