https://www.taxtmi.com/caselaws?id=118854 The case involved the interpretation of an exemption notification for Handicrafts by manufacturers of Man Made Metallic Yarn (zari). Despite revised instructions and surrender of Central Excise Registration, duties were sought to be recovered under a larger period of limitation. The Commissioner (Appeals) set aside duty and penalty orders due to abnormal delay in issuing show cause notice. The Tribunal upheld the bar of limitation, rejecting Revenue's appeals based on a change of view by the Board affecting demands, leading to affirmation of the Commissioner (Appeals) orders. en-us Mon, 03 Oct 2005 00:00:00 +0530 Fri, 06 Jul 2012 12:49:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118854 The case involved the interpretation of an exemption notification for Handicrafts by manufacturers of Man Made Metallic Yarn (zari). Despite revised instructions and surrender of Central Excise Registration, duties were sought to be recovered under a larger period of limitation. The Commissioner (Appeals) set aside duty and penalty orders due to abnormal delay in issuing show cause notice. The Tribunal upheld the bar of limitation, rejecting Revenue's appeals based on a change of view by the Board affecting demands, leading to affirmation of the Commissioner (Appeals) orders. Case-Laws Central Excise Mon, 03 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118854