https://www.taxtmi.com/caselaws?id=84915 A central excise demand for alleged non-accountal of raw naphtha was found time-barred because the show cause notice was issued nearly four years after the relevant transactions without any allegation of suppression or clandestine removal. The Tribunal treated the normal limitation under Rule 10 of the Central Excise Rules as applicable and declined to extend the limitation period merely because the demand was based on records and internal measurements. The demand therefore failed on limitation. en-us Thu, 11 Jan 1996 00:00:00 +0530 Mon, 01 Aug 2011 15:35:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=84915 A central excise demand for alleged non-accountal of raw naphtha was found time-barred because the show cause notice was issued nearly four years after the relevant transactions without any allegation of suppression or clandestine removal. The Tribunal treated the normal limitation under Rule 10 of the Central Excise Rules as applicable and declined to extend the limitation period merely because the demand was based on records and internal measurements. The demand therefore failed on limitation. Case-Laws Central Excise Thu, 11 Jan 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=84915