https://www.taxtmi.com/caselaws?id=115902 The Appellate Tribunal CESTAT, Mumbai, ruled in favor of the appellant, a 100% EOU accused of undervaluing goods to evade duty. The Tribunal held that the show cause notice issued by the Department was time-barred as there was no evidence of deliberate non-disclosure or suppression of facts by the appellant. Despite the Department's reliance on invoices and CT-3s, the Tribunal found no indication of the appellant withholding information. Consequently, the Tribunal allowed the appeal solely on the grounds of limitation, without addressing the merits of the underlying allegations. en-us Mon, 31 Jan 2005 00:00:00 +0530 Tue, 05 Jun 2012 11:18:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115902 The Appellate Tribunal CESTAT, Mumbai, ruled in favor of the appellant, a 100% EOU accused of undervaluing goods to evade duty. The Tribunal held that the show cause notice issued by the Department was time-barred as there was no evidence of deliberate non-disclosure or suppression of facts by the appellant. Despite the Department's reliance on invoices and CT-3s, the Tribunal found no indication of the appellant withholding information. Consequently, the Tribunal allowed the appeal solely on the grounds of limitation, without addressing the merits of the underlying allegations. Case-Laws Central Excise Mon, 31 Jan 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115902