https://www.taxtmi.com/caselaws?id=235521 The Appellate Tribunal CESTAT AHMEDABAD, in a judgment by Justice G. Raghuram, clarified that a show cause notice issued after six months from the date of visit of Revenue officers or completion of investigations is not barred by limitation under Section 11A of the Central Excise Act, 1944. The Tribunal relied on the decision in Commissioner of Central Excise, Surat-I Vs Neminath Fabrics Pvt. Ltd., confirming the applicability of the extended limitation period in cases of non-levy or short levy of duty with an intent to evade payment. The reference to the Larger Bench was deemed unnecessary, and the appeals were directed for further adjudication on merits. en-us Tue, 18 Jun 2013 00:00:00 +0530 Tue, 04 Aug 2026 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235521 The Appellate Tribunal CESTAT AHMEDABAD, in a judgment by Justice G. Raghuram, clarified that a show cause notice issued after six months from the date of visit of Revenue officers or completion of investigations is not barred by limitation under Section 11A of the Central Excise Act, 1944. The Tribunal relied on the decision in Commissioner of Central Excise, Surat-I Vs Neminath Fabrics Pvt. Ltd., confirming the applicability of the extended limitation period in cases of non-levy or short levy of duty with an intent to evade payment. The reference to the Larger Bench was deemed unnecessary, and the appeals were directed for further adjudication on merits. Case-Laws Central Excise Tue, 18 Jun 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235521