https://www.taxtmi.com/caselaws?id=100244 The customs demand notice was found unsustainable because the department did not show the material basis for raising the demand or justify invocation of the extended limitation period under section 28(1) of the Customs Act, 1962. The notice proceeded on alleged contravention of Notification No. 203/92-Cus on the footing that Modvat credit had been taken in respect of export products, but no distinguishing facts were produced to support the extended period. As a result, the demand and penalty could not be maintained on limitation grounds. en-us Mon, 13 Aug 2001 00:00:00 +0530 Tue, 31 Jan 2012 16:55:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100244 The customs demand notice was found unsustainable because the department did not show the material basis for raising the demand or justify invocation of the extended limitation period under section 28(1) of the Customs Act, 1962. The notice proceeded on alleged contravention of Notification No. 203/92-Cus on the footing that Modvat credit had been taken in respect of export products, but no distinguishing facts were produced to support the extended period. As a result, the demand and penalty could not be maintained on limitation grounds. Case-Laws Customs Mon, 13 Aug 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100244