https://www.taxtmi.com/caselaws?id=125912 The Tribunal allowed the appeal, setting aside the duty payment and penalty imposition on the appellant. The show cause notice exceeded the standard limitation period, and as there was no evidence of suppression or misstatement, the demand was deemed time-barred under Section 11A. The appellant's belief in availing benefits under the notifications in good faith was considered, emphasizing adherence to statutory provisions and timely initiation of proceedings within the prescribed limitation period in tax matters. en-us Fri, 17 Apr 2009 00:00:00 +0530 Wed, 31 Oct 2012 15:09:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125912 The Tribunal allowed the appeal, setting aside the duty payment and penalty imposition on the appellant. The show cause notice exceeded the standard limitation period, and as there was no evidence of suppression or misstatement, the demand was deemed time-barred under Section 11A. The appellant's belief in availing benefits under the notifications in good faith was considered, emphasizing adherence to statutory provisions and timely initiation of proceedings within the prescribed limitation period in tax matters. Case-Laws Central Excise Fri, 17 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125912