https://www.taxtmi.com/caselaws?id=167467 The Tribunal ruled in favor of the appellants, holding that the demand for Central Excise duty was time-barred as the show cause notice did not allege misstatement or suppression of facts. The penalty imposed was set aside due to the lack of intention to evade duty. The appeal was allowed based on the limitation ground, determining that the appellants were not liable to pay Central Excise duty for exporting goods to Nepal without a license. en-us Fri, 06 Apr 1984 00:00:00 +0530 Sat, 20 Dec 2014 16:46:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=167467 The Tribunal ruled in favor of the appellants, holding that the demand for Central Excise duty was time-barred as the show cause notice did not allege misstatement or suppression of facts. The penalty imposed was set aside due to the lack of intention to evade duty. The appeal was allowed based on the limitation ground, determining that the appellants were not liable to pay Central Excise duty for exporting goods to Nepal without a license. Case-Laws Central Excise Fri, 06 Apr 1984 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=167467