https://www.taxtmi.com/caselaws?id=51721 The Tribunal allowed the appeals, setting aside the impugned orders and granting consequential relief to the appellants. The goods sold were determined to be waste, not good quality fibre. The demand for duty and penalties imposed on the manufacturers and purchasers was deemed unsupported by evidence. Additionally, the invocation of the limitation period for charging the appellants was considered improper, leading to the conclusion that the demand for duty and penalties was not sustainable. en-us Fri, 18 Oct 2002 00:00:00 +0530 Mon, 27 Sep 2010 17:59:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51721 The Tribunal allowed the appeals, setting aside the impugned orders and granting consequential relief to the appellants. The goods sold were determined to be waste, not good quality fibre. The demand for duty and penalties imposed on the manufacturers and purchasers was deemed unsupported by evidence. Additionally, the invocation of the limitation period for charging the appellants was considered improper, leading to the conclusion that the demand for duty and penalties was not sustainable. Case-Laws Central Excise Fri, 18 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51721