https://www.taxtmi.com/caselaws?id=445927 CESTAT Chennai ruled in favor of appellant on limitation grounds regarding demand for non-inclusion of input stock during transition from duty-paying to SSI unit. While appellant admitted liability of Rs.1,38,141 for bonafide mistake in not including certain invoices in closing stock, tribunal found demand beyond normal period unsustainable. Order modified to uphold admitted demand with interest but set aside remaining demand, interest and all penalties. Appeal allowed partially. en-us Wed, 01 Nov 2023 00:00:00 +0530 Wed, 22 Nov 2023 15:33:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=445927 CESTAT Chennai ruled in favor of appellant on limitation grounds regarding demand for non-inclusion of input stock during transition from duty-paying to SSI unit. While appellant admitted liability of Rs.1,38,141 for bonafide mistake in not including certain invoices in closing stock, tribunal found demand beyond normal period unsustainable. Order modified to uphold admitted demand with interest but set aside remaining demand, interest and all penalties. Appeal allowed partially. Case-Laws Central Excise Wed, 01 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=445927