https://www.taxtmi.com/caselaws?id=94130 Duty demand based on alleged wrongful denial of Notification No. 203/92 was found unsustainable because the record did not clearly show service of the show-cause notice and the notice itself gave no factual basis for alleging that Modvat credit had been availed at the relevant time. In the absence of such foundation, invocation of the extended period under the proviso to section 28(1) of the Customs Act was not justified. The Commissioner's order was set aside and the appeal was allowed. en-us Fri, 06 Oct 2000 00:00:00 +0530 Sat, 19 Nov 2011 12:44:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94130 Duty demand based on alleged wrongful denial of Notification No. 203/92 was found unsustainable because the record did not clearly show service of the show-cause notice and the notice itself gave no factual basis for alleging that Modvat credit had been availed at the relevant time. In the absence of such foundation, invocation of the extended period under the proviso to section 28(1) of the Customs Act was not justified. The Commissioner's order was set aside and the appeal was allowed. Case-Laws Customs Fri, 06 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94130