https://www.taxtmi.com/caselaws?id=326866 Show cause notices for recovery of excise duty were ex facie time-barred where they were issued in November 2001 for clearances made during 1993 to 1996, beyond the five-year period under Section 11A of the Central Excise Act, 1944, and the demand was therefore legally unsustainable. The proceedings also could not be supported by reference to a customs bond or the Customs Act, 1962 because the notices themselves were issued under the Central Excise Act and the statutory basis could not be shifted after issuance. The impugned notices were accordingly set aside as unsustainable in law. 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 Show cause notices for recovery of excise duty were ex facie time-barred where they were issued in November 2001 for clearances made during 1993 to 1996, beyond the five-year period under Section 11A of the Central Excise Act, 1944, and the demand was therefore legally unsustainable. The proceedings also could not be supported by reference to a customs bond or the Customs Act, 1962 because the notices themselves were issued under the Central Excise Act and the statutory basis could not be shifted after issuance. The impugned notices were accordingly set aside as unsustainable in law. Case-Laws Central Excise Wed, 09 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326866