https://www.taxtmi.com/caselaws?id=98939 The Tribunal held in favor of the appellant, ruling that the notice did not validly invoke the extended period of limitation for duty payment on industrial waste solvents and Isopropyl Alcohol-Mother Liquor waste cleared between 1992 and 1995. The decision emphasized the necessity of specific grounds for invoking the extended period and clarified the interpretation of the show cause notice in determining liability. The Tribunal distinguished a Supreme Court judgment cited by the department, concluding that there was no intention to invoke the extended period based on contravention of rules. en-us Thu, 04 May 2000 00:00:00 +0530 Tue, 24 Jan 2012 16:32:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98939 The Tribunal held in favor of the appellant, ruling that the notice did not validly invoke the extended period of limitation for duty payment on industrial waste solvents and Isopropyl Alcohol-Mother Liquor waste cleared between 1992 and 1995. The decision emphasized the necessity of specific grounds for invoking the extended period and clarified the interpretation of the show cause notice in determining liability. The Tribunal distinguished a Supreme Court judgment cited by the department, concluding that there was no intention to invoke the extended period based on contravention of rules. Case-Laws Central Excise Thu, 04 May 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98939