https://www.taxtmi.com/caselaws?id=757930 Finality of refund sanction orders, prior departmental clarification on the duty-payment method, and earlier audits defeated invocation of the extended period of limitation under Section 11A of the Central Excise Act, 1944; the demand was therefore unsustainable on limitation. Once the duty demand failed, the penalty foundation also fell away, and a penalty could not survive against an appellant where no duty demand had been raised independently. The impugned orders were set aside with consequential relief. en-us Wed, 04 Sep 2024 00:00:00 +0530 Thu, 29 Jan 2026 12:24:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=757930 Finality of refund sanction orders, prior departmental clarification on the duty-payment method, and earlier audits defeated invocation of the extended period of limitation under Section 11A of the Central Excise Act, 1944; the demand was therefore unsustainable on limitation. Once the duty demand failed, the penalty foundation also fell away, and a penalty could not survive against an appellant where no duty demand had been raised independently. The impugned orders were set aside with consequential relief. Case-Laws Central Excise Wed, 04 Sep 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=757930