https://www.taxtmi.com/caselaws?id=51417 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) order regarding duty demand and penalty imposition. The appellants, manufacturers of aluminium skived tubes, were found to have incorrectly claimed a concessional rate of duty. The Tribunal held that as there was no suppression of material facts by the appellants, the extended period of limitation could not be invoked. Therefore, the demand for the disputed period was deemed time-barred, resulting in the appeal being allowed solely on the question of limitation with appropriate relief under the law. en-us Thu, 06 Jun 2002 00:00:00 +0530 Fri, 24 Sep 2010 16:53:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51417 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) order regarding duty demand and penalty imposition. The appellants, manufacturers of aluminium skived tubes, were found to have incorrectly claimed a concessional rate of duty. The Tribunal held that as there was no suppression of material facts by the appellants, the extended period of limitation could not be invoked. Therefore, the demand for the disputed period was deemed time-barred, resulting in the appeal being allowed solely on the question of limitation with appropriate relief under the law. Case-Laws Central Excise Thu, 06 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51417