https://www.taxtmi.com/caselaws?id=329751 The Tribunal ruled in favor of the appellant, finding the show-cause notice time-barred due to a delay in issuance beyond the limitation period. It also held that the appellant promptly rectified the irregular credit upon notification, indicating no deliberate violation of rules. The Tribunal disagreed with the imposition of penalties under Section 11AC, setting aside the orders and remanding one appeal for further review while granting relief in another appeal. The decision emphasized procedural and substantive legal aspects, ultimately favoring the appellant in the case. en-us Wed, 29 Jun 2016 00:00:00 +0530 Fri, 08 Jul 2016 15:52:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=329751 The Tribunal ruled in favor of the appellant, finding the show-cause notice time-barred due to a delay in issuance beyond the limitation period. It also held that the appellant promptly rectified the irregular credit upon notification, indicating no deliberate violation of rules. The Tribunal disagreed with the imposition of penalties under Section 11AC, setting aside the orders and remanding one appeal for further review while granting relief in another appeal. The decision emphasized procedural and substantive legal aspects, ultimately favoring the appellant in the case. Case-Laws Central Excise Wed, 29 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=329751