https://www.taxtmi.com/caselaws?id=246292 A show cause notice demanding 8% of the value of exempted goods cleared on common inputs was held time-barred. Although the notice followed an audit objection, the assessee had filed monthly returns showing clearances at nil rate of duty, and the record showed no prior departmental query or correspondence seeking an explanation for those clearances. On that factual basis, the notice could not be sustained beyond the normal limitation period, and the demand was therefore barred by limitation. en-us Mon, 14 Nov 2011 00:00:00 +0530 Sun, 20 Apr 2014 15:55:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246292 A show cause notice demanding 8% of the value of exempted goods cleared on common inputs was held time-barred. Although the notice followed an audit objection, the assessee had filed monthly returns showing clearances at nil rate of duty, and the record showed no prior departmental query or correspondence seeking an explanation for those clearances. On that factual basis, the notice could not be sustained beyond the normal limitation period, and the demand was therefore barred by limitation. Case-Laws Central Excise Mon, 14 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246292