https://www.taxtmi.com/caselaws?id=110847 The Appellate Tribunal CESTAT, Kolkata held that show cause notices issued beyond the statutory period were barred by limitation. The Tribunal emphasized the specific format required for show cause notices and ruled that other communications could not substitute formal notices. Additionally, the extended period of limitation under section 11A was deemed inapplicable to the Revenue in one case, leading to the allowance of stay petitions. The Tribunal's decision underscored the importance of adhering to statutory timelines and procedural compliance in tax matters, ensuring fairness and upholding legal principles. en-us Sun, 22 Feb 2004 00:00:00 +0530 Wed, 18 Apr 2012 18:11:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110847 The Appellate Tribunal CESTAT, Kolkata held that show cause notices issued beyond the statutory period were barred by limitation. The Tribunal emphasized the specific format required for show cause notices and ruled that other communications could not substitute formal notices. Additionally, the extended period of limitation under section 11A was deemed inapplicable to the Revenue in one case, leading to the allowance of stay petitions. The Tribunal's decision underscored the importance of adhering to statutory timelines and procedural compliance in tax matters, ensuring fairness and upholding legal principles. Case-Laws Central Excise Sun, 22 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110847