https://www.taxtmi.com/caselaws?id=90176 Duty demand on removal of molasses to a kachcha pit within the factory was not accepted because no prohibition was shown to exist on the relevant date. The show cause notice also failed on limitation, as it contained no allegation of wilful misstatement, suppression of facts, or intent to evade duty, so the extended period could not be invoked. The notice was further held invalid because it was issued by an officer lacking the requisite competence. On these grounds, the demand was treated as unsustainable on merits, limitation, and authority. en-us Tue, 08 Sep 1998 00:00:00 +0530 Tue, 04 Oct 2011 12:02:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90176 Duty demand on removal of molasses to a kachcha pit within the factory was not accepted because no prohibition was shown to exist on the relevant date. The show cause notice also failed on limitation, as it contained no allegation of wilful misstatement, suppression of facts, or intent to evade duty, so the extended period could not be invoked. The notice was further held invalid because it was issued by an officer lacking the requisite competence. On these grounds, the demand was treated as unsustainable on merits, limitation, and authority. Case-Laws Central Excise Tue, 08 Sep 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90176