https://www.taxtmi.com/caselaws?id=325761 The Tribunal found in favor of the appellant, a manufacturer of "Parts of Lifts," in an appeal against an Order-in-Appeal by the Commissioner of Customs & Central Excise. The appellant adjusted excess duty paid against short paid duty based on audit findings. The Tribunal held that the show cause notice issued after two years was time-barred, as there was no suppression of facts or fraud. The demand for payment was considered time-barred, and the appellant's appeal was allowed. en-us Fri, 19 Feb 2016 00:00:00 +0530 Sat, 15 Oct 2016 11:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=325761 The Tribunal found in favor of the appellant, a manufacturer of "Parts of Lifts," in an appeal against an Order-in-Appeal by the Commissioner of Customs & Central Excise. The appellant adjusted excess duty paid against short paid duty based on audit findings. The Tribunal held that the show cause notice issued after two years was time-barred, as there was no suppression of facts or fraud. The demand for payment was considered time-barred, and the appellant's appeal was allowed. Case-Laws Central Excise Fri, 19 Feb 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=325761