Time-barred demands: strict adherence to timely issuance of show cause notices required to prevent revenue loss and officer liability. Failure to issue timely show cause notices on audit objections results in demands becoming time barred, causing loss of central excise revenue. The Board directs strict compliance with earlier instructions so that proper officers raise demands in time by issuing show cause notices, warning that failures will attract appropriate action against responsible officers.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Time-barred demands: strict adherence to timely issuance of show cause notices required to prevent revenue loss and officer liability.
Failure to issue timely show cause notices on audit objections results in demands becoming time barred, causing loss of central excise revenue. The Board directs strict compliance with earlier instructions so that proper officers raise demands in time by issuing show cause notices, warning that failures will attract appropriate action against responsible officers.
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