https://www.taxtmi.com/caselaws?id=265169 The Supreme Court allowed the appeal, finding the 1999 Show Cause Notice time-barred as all relevant facts were known to the Department since the 1994 notice. The Revenue's attempt to invoke the extended limitation period under proviso to Section 11A was rejected, as the appellant did not mislead or make any mis-statement regarding the classification of goods. The Court set aside the impugned orders solely on the ground of the time-barred notice, without addressing the classification issue. en-us Wed, 09 Sep 2015 00:00:00 +0530 Thu, 31 Dec 2015 17:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265169 The Supreme Court allowed the appeal, finding the 1999 Show Cause Notice time-barred as all relevant facts were known to the Department since the 1994 notice. The Revenue's attempt to invoke the extended limitation period under proviso to Section 11A was rejected, as the appellant did not mislead or make any mis-statement regarding the classification of goods. The Court set aside the impugned orders solely on the ground of the time-barred notice, without addressing the classification issue. Case-Laws Central Excise Wed, 09 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265169