https://www.taxtmi.com/caselaws?id=441812 The High Court upheld the Tribunal's decision, ruling that the extended period of limitation could not be invoked due to doubt regarding the nature of the supplied goods. As there was no intent to evade duty, the proviso to Section 11A(1) did not apply, leading to the dismissal of the Revenue's appeal. The Tribunal's findings were affirmed, and all pending applications were disposed of accordingly. en-us Thu, 03 Aug 2023 00:00:00 +0530 Fri, 18 Aug 2023 08:45:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=441812 The High Court upheld the Tribunal's decision, ruling that the extended period of limitation could not be invoked due to doubt regarding the nature of the supplied goods. As there was no intent to evade duty, the proviso to Section 11A(1) did not apply, leading to the dismissal of the Revenue's appeal. The Tribunal's findings were affirmed, and all pending applications were disposed of accordingly. Case-Laws Central Excise Thu, 03 Aug 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=441812