Demand time barred in absence of any willful suppression with intent to evade payment of duty

Datafield India Private Limited Vs Commissioner of GST & Central Excise (CESTAT Chennai) CESTAT Chennai held that as all the details are furnished based on which permission for DTA clearance was granted. Accordingly, allegation of willful suppression of facts with intent to evade payment of duty is without any factual basis. Hence demand set aside as time barred. Facts- The appellant holds Central Excise Registration and is a 100% EOU which is engaged in the manufacture of telephone cords falling under Chapter 8517 of CETA 1985. They imported raw materials without payment of Customs duty, ...