https://www.taxtmi.com/caselaws?id=122295 A demand raised after discrepancies were noticed in September 2002 but pursued only through a show cause notice issued in February 2004 was held time-barred on the facts, as the delay rendered the demand unsustainable. Where the duty had already been paid before issuance of the notice, a show cause notice confined only to interest and penalty was also held unsustainable, because recovery proceedings in that form were not required in those circumstances. The impugned order was upheld and the revenue appeal failed in full. en-us Tue, 10 Apr 2007 00:00:00 +0530 Wed, 10 Apr 2013 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122295 A demand raised after discrepancies were noticed in September 2002 but pursued only through a show cause notice issued in February 2004 was held time-barred on the facts, as the delay rendered the demand unsustainable. Where the duty had already been paid before issuance of the notice, a show cause notice confined only to interest and penalty was also held unsustainable, because recovery proceedings in that form were not required in those circumstances. The impugned order was upheld and the revenue appeal failed in full. Case-Laws Central Excise Tue, 10 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122295