https://www.taxtmi.com/caselaws?id=116380 The Tribunal held that the demand of the differential duty was not barred by limitation, citing relevant case law. The classification of the product under the Central Excise Tariff sub-heading was determined based on a previous Supreme Court decision. The Tribunal clarified the applicability of the show cause notice under Section 11A of the Central Excise Act, emphasizing its necessity in specific circumstances. Ultimately, the Tribunal allowed the appeal brought by the Revenue, setting aside the findings of the Commissioner (Appeals) on the limitation issue. en-us Mon, 27 Jun 2005 00:00:00 +0530 Mon, 11 Jun 2012 18:35:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116380 The Tribunal held that the demand of the differential duty was not barred by limitation, citing relevant case law. The classification of the product under the Central Excise Tariff sub-heading was determined based on a previous Supreme Court decision. The Tribunal clarified the applicability of the show cause notice under Section 11A of the Central Excise Act, emphasizing its necessity in specific circumstances. Ultimately, the Tribunal allowed the appeal brought by the Revenue, setting aside the findings of the Commissioner (Appeals) on the limitation issue. Case-Laws Central Excise Mon, 27 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116380