https://www.taxtmi.com/caselaws?id=87231 The appellant successfully appealed against duty demand and penalty imposed for non-return of drums used for packing Trichloroethylene. The Tribunal ruled in favor of the appellant, holding that the demand was time-barred as the suppressed facts were not specified in the show cause notice, rendering the extended period of limitation inapplicable. As a result, the entire demand was deemed time-barred, and the penalty was not imposed due to lack of substantiated suppression. The case emphasizes the importance of clear allegations in show cause notices and contractual agreements for returnable containers in excise duty matters. en-us Wed, 06 Aug 1997 00:00:00 +0530 Sat, 03 Sep 2011 16:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87231 The appellant successfully appealed against duty demand and penalty imposed for non-return of drums used for packing Trichloroethylene. The Tribunal ruled in favor of the appellant, holding that the demand was time-barred as the suppressed facts were not specified in the show cause notice, rendering the extended period of limitation inapplicable. As a result, the entire demand was deemed time-barred, and the penalty was not imposed due to lack of substantiated suppression. The case emphasizes the importance of clear allegations in show cause notices and contractual agreements for returnable containers in excise duty matters. Case-Laws Central Excise Wed, 06 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87231