https://www.taxtmi.com/caselaws?id=158717 The Tribunal upheld the validity of the second show cause notice issued in 1996, finding it distinct from the first notice. The demands were not barred by limitation due to suppression of facts revealed during investigations. The order-in-original confirming the demands was upheld as the appellants failed to provide sufficient evidence. Cash refund was not addressed as the demands were upheld. Penalties on the Director and employees were upheld as reasonable. A minority opinion suggested setting aside the order, except for a specific demand, but the majority decision rejected the appeals and confirmed the demands, except for one uncontested amount. en-us Thu, 06 Nov 2008 00:00:00 +0530 Sun, 06 Aug 2017 09:55:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=158717 The Tribunal upheld the validity of the second show cause notice issued in 1996, finding it distinct from the first notice. The demands were not barred by limitation due to suppression of facts revealed during investigations. The order-in-original confirming the demands was upheld as the appellants failed to provide sufficient evidence. Cash refund was not addressed as the demands were upheld. Penalties on the Director and employees were upheld as reasonable. A minority opinion suggested setting aside the order, except for a specific demand, but the majority decision rejected the appeals and confirmed the demands, except for one uncontested amount. Case-Laws Central Excise Thu, 06 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=158717