Appeal Dismissed: Time-barred notice for repacking chemicals invalidated. Commissioner's appeal denied.

The Court dismissed the appeal filed by the Commissioner of Customs & Central Excise, affirming the Tribunal's decision that the show cause notice issued to a firm for repacking chemicals without payment of duty was time-barred. The Court found that the firm had adequately informed the Revenue about their activities, including repacking, at the relevant premises, and no action was taken by the Revenue based on this intimation. Consequently, the show cause notice was deemed invalid and properly set aside by the Tribunal, leading to the dismissal of the appeal.

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Issues:
- Time-barred show cause notice regarding repacking of chemicals without payment of duty.

Analysis:
1. The appeal was filed by the Commissioner of Customs & Central Excise against the Tribunal's order setting aside a show cause notice issued to a firm for repacking chemicals without payment of duty, stating it was time-barred.

2. The respondent firm repacked chemicals without duty payment, leading to a show cause notice for duty evasion. The firm argued the notice was time-barred, citing prior intimation to the Assistant Collector about their activities. The Joint Commissioner imposed duty, penalty, and interest, which was reduced on appeal.

3. The respondent firm appealed to the Tribunal, challenging the rejection of the time-barred contention. The Tribunal held the show cause notice was indeed time-barred, setting it aside. The appellant contended that the intimation sent earlier did not cover the specific premises where repacking occurred.

4. The Court reviewed all orders and observed that the firm had informed the Assistant Collector about their activities, including repacking, at the relevant premises. The Revenue took no action based on this intimation, and a prior order also acknowledged no suppression of facts. The Tribunal's decision to set aside the time-barred notice was upheld.

5. The Court concluded that the show cause notice was time-barred and properly set aside by the Tribunal, leading to the dismissal of the appeal. The communication from the firm to the Assistant Collector adequately informed the Revenue, and the show cause notice was rightly deemed invalid.

6. Therefore, based on the facts and legal arguments presented, the Court dismissed the appeal, affirming the Tribunal's decision regarding the time-barred show cause notice related to the repacking of chemicals without payment of duty.

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