https://www.taxtmi.com/caselaws?id=243683 The appeal challenging the order under Section 35G of the Central Excise Act, 1944, based on a voluntary deposit during investigation and a time-barred show cause notice, was dismissed. The Tribunal held that payments for time-barred demands cannot be considered voluntary towards duty once the demand is deemed time-barred. The payments made during the investigation for the revised amount were found invalid, as the entire demand was declared beyond the limitation period. The Tribunal affirmed the adjudicating authority's decision on the limitation issue, rendering the payments invalid. en-us Mon, 02 Jul 2012 00:00:00 +0530 Fri, 07 Feb 2014 19:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=243683 The appeal challenging the order under Section 35G of the Central Excise Act, 1944, based on a voluntary deposit during investigation and a time-barred show cause notice, was dismissed. The Tribunal held that payments for time-barred demands cannot be considered voluntary towards duty once the demand is deemed time-barred. The payments made during the investigation for the revised amount were found invalid, as the entire demand was declared beyond the limitation period. The Tribunal affirmed the adjudicating authority's decision on the limitation issue, rendering the payments invalid. Case-Laws Central Excise Mon, 02 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=243683