https://www.taxtmi.com/caselaws?id=52491 The Tribunal determined that lay flat tubes were subject to excise duty under Heading 39.17. However, due to the Appellants' bona fide belief, supported by past exemptions and absence of fraudulent intent, the extended period of limitation for demanding duty was inapplicable. Consequently, the duty demand was time-barred, both appeals were allowed, and no penalties were imposed. en-us Wed, 17 Dec 2003 00:00:00 +0530 Sat, 29 Jun 2024 11:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52491 The Tribunal determined that lay flat tubes were subject to excise duty under Heading 39.17. However, due to the Appellants' bona fide belief, supported by past exemptions and absence of fraudulent intent, the extended period of limitation for demanding duty was inapplicable. Consequently, the duty demand was time-barred, both appeals were allowed, and no penalties were imposed. Case-Laws Central Excise Wed, 17 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52491