https://www.taxtmi.com/highlights?id=27280 Demand of of interest and penalty - If by efflux of time and in absence of availability of extended period of limitation, such show cause notice itself had become time-barred, any payment made voluntarily by the manufacturer cannot be viewed as one made under sub-section (2B) of Section 11A of the Act. - demand set aside - AT en-us Wed, 10 Feb 2016 13:30:15 +0530 Wed, 10 Feb 2016 13:30:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=27280 Demand of of interest and penalty - If by efflux of time and in absence of availability of extended period of limitation, such show cause notice itself had become time-barred, any payment made voluntarily by the manufacturer cannot be viewed as one made under sub-section (2B) of Section 11A of the Act. - demand set aside - AT Highlights Central Excise Wed, 10 Feb 2016 13:30:15 +0530 https://www.taxtmi.com/highlights?id=27280