https://www.taxtmi.com/caselaws?id=98282 The Tribunal set aside the order of confiscation and redemption fine under Section 111(o) of the Customs Act, 1962, due to a time-barred show cause notice. Additionally, duty demand, interest, and penalty imposed under Sections 28, 114A were deemed inapplicable retroactively. The appellants' challenge regarding compliance with exemption conditions and jurisdictional validity of the show cause notice were upheld, leading to the appeal's success and the impugned order being overturned. en-us Mon, 29 May 2000 00:00:00 +0530 Thu, 19 Jan 2012 18:39:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98282 The Tribunal set aside the order of confiscation and redemption fine under Section 111(o) of the Customs Act, 1962, due to a time-barred show cause notice. Additionally, duty demand, interest, and penalty imposed under Sections 28, 114A were deemed inapplicable retroactively. The appellants' challenge regarding compliance with exemption conditions and jurisdictional validity of the show cause notice were upheld, leading to the appeal's success and the impugned order being overturned. Case-Laws Central Excise Mon, 29 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98282