https://www.taxtmi.com/caselaws?id=202515 A duty demand cannot be sustained where the appellate authority has already found the show cause notice time-barred and that finding remains unchallenged. The note states that, once limitation defeats the demand, the merits of the levy do not revive the liability; the assessee's bona fide reliance on the then prevailing Tribunal view supported the time-bar finding. On that basis, the associated interest and penalty consequences also could not survive. en-us Mon, 21 Jun 2010 00:00:00 +0530 Thu, 27 Jan 2011 18:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202515 A duty demand cannot be sustained where the appellate authority has already found the show cause notice time-barred and that finding remains unchallenged. The note states that, once limitation defeats the demand, the merits of the levy do not revive the liability; the assessee's bona fide reliance on the then prevailing Tribunal view supported the time-bar finding. On that basis, the associated interest and penalty consequences also could not survive. Case-Laws Central Excise Mon, 21 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202515