https://www.taxtmi.com/caselaws?id=350461 The Tribunal rejected the department's appeal in the case involving M/s. Henkel India Ltd. and M/s. Henkel Spic India Ltd. regarding the applicability of the extended period of limitation and the imposition of penalties under Section 11 AC of the Central Excise Act, 1944. The Tribunal upheld the original authority's decision that the extended period was not invokable and no penalties were imposed due to the absence of fraud, collusion, suppression, or misstatement. The department's appeal was dismissed, and the assessees were allowed to claim a refund. en-us Tue, 24 Oct 2017 00:00:00 +0530 Tue, 30 Jan 2018 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350461 The Tribunal rejected the department's appeal in the case involving M/s. Henkel India Ltd. and M/s. Henkel Spic India Ltd. regarding the applicability of the extended period of limitation and the imposition of penalties under Section 11 AC of the Central Excise Act, 1944. The Tribunal upheld the original authority's decision that the extended period was not invokable and no penalties were imposed due to the absence of fraud, collusion, suppression, or misstatement. The department's appeal was dismissed, and the assessees were allowed to claim a refund. Case-Laws Central Excise Tue, 24 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350461