https://www.taxtmi.com/caselaws?id=121181 The appeals were allowed as the demands for clearing steel formers for captive consumption were deemed time-barred due to a 15-month delay in issuing the show cause notice after a Board's Circular. The Circular was held to have only retrospective effect, following the precedent of H.M. Bags Manufacturer v. CCE. The appellants' regular declarations and the department's awareness of captive consumption further supported the outcome. en-us Fri, 23 Feb 2007 00:00:00 +0530 Fri, 27 Jul 2012 12:55:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121181 The appeals were allowed as the demands for clearing steel formers for captive consumption were deemed time-barred due to a 15-month delay in issuing the show cause notice after a Board's Circular. The Circular was held to have only retrospective effect, following the precedent of H.M. Bags Manufacturer v. CCE. The appellants' regular declarations and the department's awareness of captive consumption further supported the outcome. Case-Laws Central Excise Fri, 23 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121181