https://www.taxtmi.com/caselaws?id=80249 The court upheld the impugned order, ruling that the demand for the payment of the differential duty was time-barred. The judge emphasized the necessity of a show cause notice before demanding payment, noting that the initial demand notice did not meet this requirement. The show cause notice issued later was deemed to be beyond the limitation period, leading to the conclusion that the demand was legally unsustainable. As a result, the appeal filed by the Collector of Central Excise was dismissed. en-us Thu, 21 Sep 1989 00:00:00 +0530 Wed, 15 Jun 2011 16:31:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80249 The court upheld the impugned order, ruling that the demand for the payment of the differential duty was time-barred. The judge emphasized the necessity of a show cause notice before demanding payment, noting that the initial demand notice did not meet this requirement. The show cause notice issued later was deemed to be beyond the limitation period, leading to the conclusion that the demand was legally unsustainable. As a result, the appeal filed by the Collector of Central Excise was dismissed. Case-Laws Central Excise Thu, 21 Sep 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80249