https://www.taxtmi.com/caselaws?id=767571 The CESTAT Bangalore allowed the appeal, ruling that the appellant's packing materials (printed cartons, metal containers, HDPE woven sacks, adhesive tapes, stickers, pilfer proof caps, crown corks, metal labels) were eligible for SSI exemption under amended Notification No. 8/2003-CE for the period April 2006 to August 2008. The tribunal found the extended period of limitation was improperly invoked without evidence of intentional duty evasion, noting that complex legal interpretation issues cannot justify extended limitation periods. The entire demand was held unsustainable on both merit and limitation grounds. en-us Thu, 13 Mar 2025 00:00:00 +0530 Fri, 21 Mar 2025 08:25:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=767571 The CESTAT Bangalore allowed the appeal, ruling that the appellant's packing materials (printed cartons, metal containers, HDPE woven sacks, adhesive tapes, stickers, pilfer proof caps, crown corks, metal labels) were eligible for SSI exemption under amended Notification No. 8/2003-CE for the period April 2006 to August 2008. The tribunal found the extended period of limitation was improperly invoked without evidence of intentional duty evasion, noting that complex legal interpretation issues cannot justify extended limitation periods. The entire demand was held unsustainable on both merit and limitation grounds. Case-Laws Central Excise Thu, 13 Mar 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=767571