https://www.taxtmi.com/caselaws?id=263203 The Supreme Court allowed appeals under Section 130E(b) of the Customs Act, 1962, against Customs, Excise and Service Tax Appellate Tribunal's orders dated 08.04.2003 and 06.09.2005. The Court found the show cause notice to be time-barred, rendering the discussion on merits unnecessary. The Court noted the import of machines in 1993, with proceedings finalized in 1994 and the notice issued in December 1995, exceeding the six-month limitation. The Court held that the extended limitation period was not applicable due to the absence of misstatement by the assessee, leading to the setting aside of Tribunal's orders without costs. en-us Thu, 30 Jul 2015 00:00:00 +0530 Mon, 05 Oct 2015 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263203 The Supreme Court allowed appeals under Section 130E(b) of the Customs Act, 1962, against Customs, Excise and Service Tax Appellate Tribunal's orders dated 08.04.2003 and 06.09.2005. The Court found the show cause notice to be time-barred, rendering the discussion on merits unnecessary. The Court noted the import of machines in 1993, with proceedings finalized in 1994 and the notice issued in December 1995, exceeding the six-month limitation. The Court held that the extended limitation period was not applicable due to the absence of misstatement by the assessee, leading to the setting aside of Tribunal's orders without costs. Case-Laws Customs Thu, 30 Jul 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263203