https://www.taxtmi.com/caselaws?id=372892 The Appellate Tribunal CESTAT HYDERABAD allowed the appeal on limitation grounds, setting aside the Central Excise Duty demands for the period 2001-02 to 2004-05 as time-barred under Sec.11A(1) of the Central Excise Act. For the period 2005-06, within the limitation period, the Tribunal ruled in favor of the appellant after considering their intent and belief regarding Central Excise Duty liability, ultimately overturning the impugned order. The Tribunal's analysis focused on statutory provisions, legal precedents, and the absence of elements like misstatement or suppression in the show cause notice. en-us Mon, 31 Dec 2018 00:00:00 +0530 Thu, 03 Jan 2019 06:30:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372892 The Appellate Tribunal CESTAT HYDERABAD allowed the appeal on limitation grounds, setting aside the Central Excise Duty demands for the period 2001-02 to 2004-05 as time-barred under Sec.11A(1) of the Central Excise Act. For the period 2005-06, within the limitation period, the Tribunal ruled in favor of the appellant after considering their intent and belief regarding Central Excise Duty liability, ultimately overturning the impugned order. The Tribunal's analysis focused on statutory provisions, legal precedents, and the absence of elements like misstatement or suppression in the show cause notice. Case-Laws Central Excise Mon, 31 Dec 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372892