https://www.taxtmi.com/caselaws?id=174302 The Andhra Pradesh High Court, in a judgment by Judges Bilal Nazki and G. Chandraiah, ruled on the timeliness of a show cause notice under Section 11A of the Central Excise Act, 1944. The Court held that the notice was not issued within the prescribed time limit and emphasized the requirement of intent to evade duty payment for the proviso extending the time limit to apply. As no loss was incurred by the Department and duty had been paid, the proviso was deemed inapplicable. The Court upheld the Tribunal's decision, dismissing the Central Excise Appeal and related cases based on the same reasoning. en-us Thu, 13 Apr 2006 00:00:00 +0530 Mon, 05 Oct 2015 18:28:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=174302 The Andhra Pradesh High Court, in a judgment by Judges Bilal Nazki and G. Chandraiah, ruled on the timeliness of a show cause notice under Section 11A of the Central Excise Act, 1944. The Court held that the notice was not issued within the prescribed time limit and emphasized the requirement of intent to evade duty payment for the proviso extending the time limit to apply. As no loss was incurred by the Department and duty had been paid, the proviso was deemed inapplicable. The Court upheld the Tribunal's decision, dismissing the Central Excise Appeal and related cases based on the same reasoning. Case-Laws Central Excise Thu, 13 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=174302