https://www.taxtmi.com/caselaws?id=384722 The appeal challenged the appellate order on demand credit, disputing the legality and validity of the demand made after the limitation period. The court held that the appellant did not act mala fide and was entitled to the credit based on their belief supported by previous judgments. As a result, the provisions of Section 11A of the Central Excise Act and Section 73 of the Finance Act were found inapplicable, leading to the appeal being allowed in favor of the assessee due to the demand being time-barred. en-us Tue, 26 Mar 2019 00:00:00 +0530 Thu, 21 Nov 2019 14:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=384722 The appeal challenged the appellate order on demand credit, disputing the legality and validity of the demand made after the limitation period. The court held that the appellant did not act mala fide and was entitled to the credit based on their belief supported by previous judgments. As a result, the provisions of Section 11A of the Central Excise Act and Section 73 of the Finance Act were found inapplicable, leading to the appeal being allowed in favor of the assessee due to the demand being time-barred. Case-Laws Central Excise Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=384722