https://www.taxtmi.com/caselaws?id=214654 The Tribunal upheld the decision of the ld. Commissioner (Appeals) in an appeal by the Revenue against setting aside a demand order due to limitations under Section 11A of CEA, 1944. The ld. Commissioner (Appeals) found no suppression of facts or willful evasion by the appellant, leading to the dismissal of the Revenue's appeal. The case emphasized the importance of timely issuance of show cause notices and the burden of proof in establishing non-compliance with statutory limitations. en-us Mon, 16 Apr 2012 00:00:00 +0530 Mon, 11 Jun 2012 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=214654 The Tribunal upheld the decision of the ld. Commissioner (Appeals) in an appeal by the Revenue against setting aside a demand order due to limitations under Section 11A of CEA, 1944. The ld. Commissioner (Appeals) found no suppression of facts or willful evasion by the appellant, leading to the dismissal of the Revenue's appeal. The case emphasized the importance of timely issuance of show cause notices and the burden of proof in establishing non-compliance with statutory limitations. Case-Laws Central Excise Mon, 16 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=214654