https://www.taxtmi.com/caselaws?id=53323 The Tribunal held that duty demand on sugar syrup was time-barred due to changing departmental views on excisability, setting aside the demand, interest, and penalty under Section 11AC. The appellants were not found to have suppressed production with intent to evade duty, as evidenced by evolving interpretations by the department. The Tribunal allowed the appeal, considering the changing positions of the department on the excisability of sugar syrup, leading to the dismissal of the duty demand and associated penalties. en-us Tue, 16 Mar 2004 00:00:00 +0530 Tue, 12 Oct 2010 16:14:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53323 The Tribunal held that duty demand on sugar syrup was time-barred due to changing departmental views on excisability, setting aside the demand, interest, and penalty under Section 11AC. The appellants were not found to have suppressed production with intent to evade duty, as evidenced by evolving interpretations by the department. The Tribunal allowed the appeal, considering the changing positions of the department on the excisability of sugar syrup, leading to the dismissal of the duty demand and associated penalties. Case-Laws Central Excise Tue, 16 Mar 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53323