https://www.taxtmi.com/caselaws?id=202515 Limitation barred the duty demand because the show cause notice was issued beyond the normal period and the assessee had acted bona fide under the prevailing Tribunal view. Where the limitation finding remains unchallenged by Revenue, it cannot be displaced by a simultaneous merits-based confirmation of duty. Once the principal demand is unsustainable as time-barred, interest, penalties, and related consequences cannot survive. The duty, interest, and penalty confirmation was therefore set aside. 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 Limitation barred the duty demand because the show cause notice was issued beyond the normal period and the assessee had acted bona fide under the prevailing Tribunal view. Where the limitation finding remains unchallenged by Revenue, it cannot be displaced by a simultaneous merits-based confirmation of duty. Once the principal demand is unsustainable as time-barred, interest, penalties, and related consequences cannot survive. The duty, interest, and penalty confirmation was therefore set aside. Case-Laws Central Excise Mon, 21 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202515