https://www.taxtmi.com/caselaws?id=424070 The Tribunal found the demand for the period from 01.04.2004 to 30.09.2006 to be time-barred and unsustainable under Section 11A of the Central Excise Act, 1944. The extended period of limitation was not invoked due to lack of evidence of willful misstatement. Rule 8 of the Central Excise Valuation Rules was deemed inapplicable. The Tribunal set aside the impugned order, allowing the appeal with consequential relief, and held that interest and penalty should also be set aside. The decision was pronounced on 17 June 2022. en-us Fri, 17 Jun 2022 00:00:00 +0530 Wed, 22 Jun 2022 07:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=424070 The Tribunal found the demand for the period from 01.04.2004 to 30.09.2006 to be time-barred and unsustainable under Section 11A of the Central Excise Act, 1944. The extended period of limitation was not invoked due to lack of evidence of willful misstatement. Rule 8 of the Central Excise Valuation Rules was deemed inapplicable. The Tribunal set aside the impugned order, allowing the appeal with consequential relief, and held that interest and penalty should also be set aside. The decision was pronounced on 17 June 2022. Case-Laws Central Excise Fri, 17 Jun 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=424070