https://www.taxtmi.com/caselaws?id=48530 The High Court of Punjab & Haryana at Chandigarh dismissed the appeal against the order of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. The Court upheld the Tribunal's decision that there was no evidence of an intention to evade duty by the dealer-respondent. It was found that the extended period of limitation under Section 11AC of the Central Excise Act was not applicable, and the penalty imposed was unwarranted. The Court agreed that the dealer-respondent's disclosure of their second unit indicated transparency, leading to the dismissal of the appeal. en-us Fri, 24 Apr 2009 00:00:00 +0530 Thu, 05 Aug 2010 10:10:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48530 The High Court of Punjab & Haryana at Chandigarh dismissed the appeal against the order of the Customs, Excise and Service Tax Appellate Tribunal, New Delhi. The Court upheld the Tribunal's decision that there was no evidence of an intention to evade duty by the dealer-respondent. It was found that the extended period of limitation under Section 11AC of the Central Excise Act was not applicable, and the penalty imposed was unwarranted. The Court agreed that the dealer-respondent's disclosure of their second unit indicated transparency, leading to the dismissal of the appeal. Case-Laws Central Excise Fri, 24 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48530