https://www.taxtmi.com/caselaws?id=213096 The Tribunal set aside the impugned order due to the lack of specific allegations of fraud or suppression in the show-cause notice, undermining the demand for an extended period. The appellant's argument that the show-cause notice issued in 2001 was unsustainable without specific details regarding suppression or misdeclaration was upheld. The judgment emphasizes the importance of specific allegations in the notice to justify the invocation of an extended period for demand and penalty imposition, highlighting the procedural requirements in tax matters for fairness and legality in assessments. en-us Tue, 28 Jun 2011 00:00:00 +0530 Fri, 04 May 2012 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=213096 The Tribunal set aside the impugned order due to the lack of specific allegations of fraud or suppression in the show-cause notice, undermining the demand for an extended period. The appellant's argument that the show-cause notice issued in 2001 was unsustainable without specific details regarding suppression or misdeclaration was upheld. The judgment emphasizes the importance of specific allegations in the notice to justify the invocation of an extended period for demand and penalty imposition, highlighting the procedural requirements in tax matters for fairness and legality in assessments. Case-Laws Central Excise Tue, 28 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=213096