https://www.taxtmi.com/caselaws?id=435681 The Tribunal allowed the appeal, holding that the invocation of the extended period of limitation for demand of duty was not justified as the officer failed to scrutinize the returns within the normal period, rendering the demand time-barred. The imposition of penalty under Section 11AC was also set aside since the demand was beyond the normal limitation period and the appellant's actions did not indicate an intent to evade payment. The impugned order was found incorrect, and relief was granted to the appellant. en-us Thu, 23 Mar 2023 00:00:00 +0530 Wed, 29 Apr 2026 17:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=435681 The Tribunal allowed the appeal, holding that the invocation of the extended period of limitation for demand of duty was not justified as the officer failed to scrutinize the returns within the normal period, rendering the demand time-barred. The imposition of penalty under Section 11AC was also set aside since the demand was beyond the normal limitation period and the appellant's actions did not indicate an intent to evade payment. The impugned order was found incorrect, and relief was granted to the appellant. Case-Laws Central Excise Thu, 23 Mar 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=435681