https://www.taxtmi.com/caselaws?id=381793 The Tribunal allowed the appeal on the ground of limitation, setting aside the demand for excess central excise duty payment by the coal washery plant. The Tribunal considered the lack of knowledge about central excise procedures, the appellant being a PSU with no intent to evade duty payment, and the absence of specific instances of suppression. The Tribunal concluded that the extended period of limitation could not be invoked, leading to the decision in favor of the appellant. en-us Mon, 17 Jun 2019 00:00:00 +0530 Wed, 19 Jun 2019 06:52:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381793 The Tribunal allowed the appeal on the ground of limitation, setting aside the demand for excess central excise duty payment by the coal washery plant. The Tribunal considered the lack of knowledge about central excise procedures, the appellant being a PSU with no intent to evade duty payment, and the absence of specific instances of suppression. The Tribunal concluded that the extended period of limitation could not be invoked, leading to the decision in favor of the appellant. Case-Laws Central Excise Mon, 17 Jun 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381793