https://www.taxtmi.com/caselaws?id=179027 The Supreme Court upheld the Tribunal's decision that a show cause notice issued three years after the conclusion of investigations, without invoking the extended period of limitation under Section 11A of the Central Excise Act, was time-barred. The Court declined to interfere with the Tribunal's ruling, emphasizing that the notice did not mention the extended limitation period. The comparison with a previous case further supported the finding that the notice was invalid due to being time-barred, leading to the dismissal of the Revenue's appeal. en-us Tue, 06 May 2008 00:00:00 +0530 Wed, 04 May 2016 18:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=179027 The Supreme Court upheld the Tribunal's decision that a show cause notice issued three years after the conclusion of investigations, without invoking the extended period of limitation under Section 11A of the Central Excise Act, was time-barred. The Court declined to interfere with the Tribunal's ruling, emphasizing that the notice did not mention the extended limitation period. The comparison with a previous case further supported the finding that the notice was invalid due to being time-barred, leading to the dismissal of the Revenue's appeal. Case-Laws Central Excise Tue, 06 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=179027