https://www.taxtmi.com/caselaws?id=326866 The court set aside the show cause notices dated 2001 demanding recovery of excise duty beyond the five-year limitation period under the Central Excise Act. The court found the notices to be time-barred as they related to periods ending in 1996 but were issued in 2001, exceeding the statutory limit. Emphasizing limited interference at the show cause notice stage, the court ruled in favor of the petitioner, stating that appropriate action should have been taken under the Customs Act if the proceedings were based on a customs bond violation. en-us Wed, 09 Mar 2016 00:00:00 +0530 Wed, 27 Apr 2016 10:07:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326866 The court set aside the show cause notices dated 2001 demanding recovery of excise duty beyond the five-year limitation period under the Central Excise Act. The court found the notices to be time-barred as they related to periods ending in 1996 but were issued in 2001, exceeding the statutory limit. Emphasizing limited interference at the show cause notice stage, the court ruled in favor of the petitioner, stating that appropriate action should have been taken under the Customs Act if the proceedings were based on a customs bond violation. Case-Laws Central Excise Wed, 09 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326866