https://www.taxtmi.com/caselaws?id=207435 The Court dismissed the appeal filed by the Commissioner of Customs & Central Excise, affirming the Tribunal's decision that the show cause notice issued to a firm for repacking chemicals without payment of duty was time-barred. The Court found that the firm had adequately informed the Revenue about their activities, including repacking, at the relevant premises, and no action was taken by the Revenue based on this intimation. Consequently, the show cause notice was deemed invalid and properly set aside by the Tribunal, leading to the dismissal of the appeal. en-us Thu, 31 Mar 2011 00:00:00 +0530 Tue, 13 Dec 2011 22:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207435 The Court dismissed the appeal filed by the Commissioner of Customs & Central Excise, affirming the Tribunal's decision that the show cause notice issued to a firm for repacking chemicals without payment of duty was time-barred. The Court found that the firm had adequately informed the Revenue about their activities, including repacking, at the relevant premises, and no action was taken by the Revenue based on this intimation. Consequently, the show cause notice was deemed invalid and properly set aside by the Tribunal, leading to the dismissal of the appeal. Case-Laws Central Excise Thu, 31 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207435