https://www.taxtmi.com/caselaws?id=123075 The Tribunal upheld the decision that the demand for duty and penalty was time-barred, dismissing the appeal. The case highlighted the revenue authorities' prior knowledge of the issue of short receipt of inputs in 2000, which was not acted upon promptly. The show cause notice issued in 2005 was considered beyond the permissible time limit, leading to the rejection of the appeal. This case emphasizes the importance of timely action by revenue authorities to avoid appeals being dismissed on the grounds of being time-barred. en-us Fri, 26 Oct 2007 00:00:00 +0530 Thu, 06 Sep 2012 11:36:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123075 The Tribunal upheld the decision that the demand for duty and penalty was time-barred, dismissing the appeal. The case highlighted the revenue authorities' prior knowledge of the issue of short receipt of inputs in 2000, which was not acted upon promptly. The show cause notice issued in 2005 was considered beyond the permissible time limit, leading to the rejection of the appeal. This case emphasizes the importance of timely action by revenue authorities to avoid appeals being dismissed on the grounds of being time-barred. Case-Laws Central Excise Fri, 26 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123075