https://www.taxtmi.com/caselaws?id=781969 The Tribunal set aside the order of the Commissioner (Appeals) which had dismissed the assessee's appeal as time-barred and thereby sustained the excise demand based solely on limitation. It held that the assessee had shown sufficient cause for the delay within the additional 30-day condonable period, as the inability to be represented by its earlier consultant was beyond its control. On limitation, the Tribunal found that the demand, based on departmental audit of regularly maintained records, could not be sustained under the extended period on the ground of wilful suppression, since all relevant financial data were available to the department. The appeal was allowed and the demand set aside. en-us Thu, 20 Nov 2025 00:00:00 +0530 Sat, 22 Nov 2025 11:41:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781969 The Tribunal set aside the order of the Commissioner (Appeals) which had dismissed the assessee's appeal as time-barred and thereby sustained the excise demand based solely on limitation. It held that the assessee had shown sufficient cause for the delay within the additional 30-day condonable period, as the inability to be represented by its earlier consultant was beyond its control. On limitation, the Tribunal found that the demand, based on departmental audit of regularly maintained records, could not be sustained under the extended period on the ground of wilful suppression, since all relevant financial data were available to the department. The appeal was allowed and the demand set aside. Case-Laws Central Excise Thu, 20 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781969