https://www.taxtmi.com/caselaws?id=52185 The Tribunal denied the Appellants the benefits under Notification No. 178/88-C.E. for untrimmed Copper circles as they failed to prove that the inputs had undergone nil rate of duty. The demand was deemed not time-barred under Section 11A of the Central Excise Act, following the Nizam Sugar case precedent. However, the penalty under Section 11AC was set aside as the relevant period predated the provision's insertion, partially allowing the appeal on this ground. en-us Tue, 06 May 2003 00:00:00 +0530 Mon, 04 Oct 2010 11:10:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52185 The Tribunal denied the Appellants the benefits under Notification No. 178/88-C.E. for untrimmed Copper circles as they failed to prove that the inputs had undergone nil rate of duty. The demand was deemed not time-barred under Section 11A of the Central Excise Act, following the Nizam Sugar case precedent. However, the penalty under Section 11AC was set aside as the relevant period predated the provision's insertion, partially allowing the appeal on this ground. Case-Laws Central Excise Tue, 06 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52185