https://www.taxtmi.com/caselaws?id=35199 The Tribunal allowed the appeal, setting aside the demand and penalties imposed by the Commissioner solely on limitation grounds. Despite agreeing with the appellant's contentions on the nature of the drill rod manufacture, the longer period of limitation was invoked. Citing a Supreme Court decision, the Tribunal held that the demand raised beyond the normal limitation period was barred by limitation. The decision focused on the limitation issue, granting consequential relief to the appellants without examining the merits of the case. en-us Thu, 19 Mar 2009 00:00:00 +0530 Tue, 19 Jan 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=35199 The Tribunal allowed the appeal, setting aside the demand and penalties imposed by the Commissioner solely on limitation grounds. Despite agreeing with the appellant's contentions on the nature of the drill rod manufacture, the longer period of limitation was invoked. Citing a Supreme Court decision, the Tribunal held that the demand raised beyond the normal limitation period was barred by limitation. The decision focused on the limitation issue, granting consequential relief to the appellants without examining the merits of the case. Case-Laws Central Excise Thu, 19 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=35199