https://www.taxtmi.com/caselaws?id=444505 The Tribunal held that the Appellant was liable to pay excise duty at the time of coal clearance between Area Offices within the same legal entity to uphold the Central Excise Act. However, the demand for duty was deemed unsustainable as the show-cause notice was issued beyond the limitation period. Consequently, the appeal was allowed on limitation grounds, and the demand was set aside, granting the Appellant consequential relief as per law. en-us Tue, 10 Oct 2023 00:00:00 +0530 Wed, 18 Oct 2023 07:39:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=444505 The Tribunal held that the Appellant was liable to pay excise duty at the time of coal clearance between Area Offices within the same legal entity to uphold the Central Excise Act. However, the demand for duty was deemed unsustainable as the show-cause notice was issued beyond the limitation period. Consequently, the appeal was allowed on limitation grounds, and the demand was set aside, granting the Appellant consequential relief as per law. Case-Laws Central Excise Tue, 10 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=444505