https://www.taxtmi.com/caselaws?id=257694 The Supreme Court affirmed the decision of the Customs, Excise & Gold (Control) Appellate Tribunal (CEGAT) that the show cause notice for non-payment of duty on air-conditioning machinery was time-barred. The respondent's disclosure of the final product's destination to the Department exempted them from the extended limitation period under the Central Excise Act, 1944. The Court upheld CEGAT's ruling, dismissing the appeal and confirming the duty payment obligation while deeming the notice time-barred due to the respondent's disclosure, emphasizing the importance of factual disclosure in such cases. en-us Tue, 10 Mar 2015 00:00:00 +0530 Tue, 23 Jun 2015 10:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257694 The Supreme Court affirmed the decision of the Customs, Excise & Gold (Control) Appellate Tribunal (CEGAT) that the show cause notice for non-payment of duty on air-conditioning machinery was time-barred. The respondent's disclosure of the final product's destination to the Department exempted them from the extended limitation period under the Central Excise Act, 1944. The Court upheld CEGAT's ruling, dismissing the appeal and confirming the duty payment obligation while deeming the notice time-barred due to the respondent's disclosure, emphasizing the importance of factual disclosure in such cases. Case-Laws Central Excise Tue, 10 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257694