https://www.taxtmi.com/caselaws?id=117660 The appeal arose from an order confirming duty under Section 11A(2) along with interest and penalty, following the destruction of goods by fire in the appellant's factory. The central issue was the time lapse of 4 years before a show cause notice was issued. The court found the notice to be time-barred as there was no suppression of facts, leading to the setting aside of the order and allowing the appeal. The decision clarified the time limitation for confirming demands after goods destruction. en-us Fri, 10 Feb 2006 00:00:00 +0530 Mon, 25 Jun 2012 16:42:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=117660 The appeal arose from an order confirming duty under Section 11A(2) along with interest and penalty, following the destruction of goods by fire in the appellant's factory. The central issue was the time lapse of 4 years before a show cause notice was issued. The court found the notice to be time-barred as there was no suppression of facts, leading to the setting aside of the order and allowing the appeal. The decision clarified the time limitation for confirming demands after goods destruction. Case-Laws Central Excise Fri, 10 Feb 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=117660