https://www.taxtmi.com/caselaws?id=443183 The Tribunal held that the appellant PSU was liable to pay duty on goods cleared but ruled in favor of the appellant due to the demand notices being time-barred. The appellant's liability for non-payment of Central Excise Duty and Clean Energy Cess was acknowledged, yet the demand raised in the show-cause notices for the period from 2011 to 2015 was deemed barred by limitation. The judgment emphasized the necessity of timely compliance with duty payment obligations and adherence to statutory limitation periods, ultimately providing consequential relief to the appellant. en-us Wed, 13 Sep 2023 00:00:00 +0530 Tue, 19 Sep 2023 08:01:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443183 The Tribunal held that the appellant PSU was liable to pay duty on goods cleared but ruled in favor of the appellant due to the demand notices being time-barred. The appellant's liability for non-payment of Central Excise Duty and Clean Energy Cess was acknowledged, yet the demand raised in the show-cause notices for the period from 2011 to 2015 was deemed barred by limitation. The judgment emphasized the necessity of timely compliance with duty payment obligations and adherence to statutory limitation periods, ultimately providing consequential relief to the appellant. Case-Laws Central Excise Wed, 13 Sep 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443183