https://www.taxtmi.com/caselaws?id=182958 The bench allowed the ROM application, acknowledging the time-barred nature of the Section 11A demand under the Central Excise Act, 1944. The demand of &8377;30,88,632.47 was found to be completely time-barred as the show cause notice was issued beyond the statutory time limit, from April 1990 to 19-9-1991. The appellant's demonstration of duty payment through various means and lack of intent to evade payment led to the conclusion that the demand was invalid. en-us Mon, 20 Apr 2015 00:00:00 +0530 Wed, 25 May 2016 10:07:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=182958 The bench allowed the ROM application, acknowledging the time-barred nature of the Section 11A demand under the Central Excise Act, 1944. The demand of &8377;30,88,632.47 was found to be completely time-barred as the show cause notice was issued beyond the statutory time limit, from April 1990 to 19-9-1991. The appellant's demonstration of duty payment through various means and lack of intent to evade payment led to the conclusion that the demand was invalid. Case-Laws Central Excise Mon, 20 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=182958