https://www.taxtmi.com/caselaws?id=87837 The Appellate Tribunal CEGAT, New Delhi allowed the appeal based on the limitation period for issuing the show cause notice and the imposition of penalty. The Tribunal held that as no intention to evade duty was found by the Collector, the conditions necessary for invoking the extended period under Section 11-A were not met. Therefore, the demand issued in 1987 for the period 1984-85 and 1985-86 was deemed time-barred, leading to the penalty being unsustainable. The appeal was allowed solely on the grounds of limitation, without addressing the merits of the case. en-us Thu, 06 Nov 1997 00:00:00 +0530 Tue, 13 Sep 2011 12:27:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=87837 The Appellate Tribunal CEGAT, New Delhi allowed the appeal based on the limitation period for issuing the show cause notice and the imposition of penalty. The Tribunal held that as no intention to evade duty was found by the Collector, the conditions necessary for invoking the extended period under Section 11-A were not met. Therefore, the demand issued in 1987 for the period 1984-85 and 1985-86 was deemed time-barred, leading to the penalty being unsustainable. The appeal was allowed solely on the grounds of limitation, without addressing the merits of the case. Case-Laws Central Excise Thu, 06 Nov 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=87837