https://www.taxtmi.com/caselaws?id=349875 The Tribunal ruled in favor of the appellant, holding that the demand based on limitation alone was unsustainable. The labeling process in New Delhi did not disqualify the appellant from the area-based exemption, as the goods were legitimately manufactured in Himachal Pradesh. The failure to intimate authorities about the labeling did not indicate an intent to evade duty. Therefore, the impugned order was set aside solely on the limitation issue, and the appeal was allowed in favor of the appellant. en-us Wed, 23 Aug 2017 00:00:00 +0530 Fri, 27 Oct 2017 09:03:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=349875 The Tribunal ruled in favor of the appellant, holding that the demand based on limitation alone was unsustainable. The labeling process in New Delhi did not disqualify the appellant from the area-based exemption, as the goods were legitimately manufactured in Himachal Pradesh. The failure to intimate authorities about the labeling did not indicate an intent to evade duty. Therefore, the impugned order was set aside solely on the limitation issue, and the appeal was allowed in favor of the appellant. Case-Laws Central Excise Wed, 23 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=349875