https://www.taxtmi.com/caselaws?id=185104 The Appellate Tribunal CESTAT Bangalore allowed the appeal, finding the show cause notice time-barred due to a significant delay in issuance. The appellant argued that the Department was already aware of the facts from an investigation in 1999, making the delayed notice invalid. Relying on precedents, the Tribunal agreed with the appellant, granting relief and deeming the demand time-barred. The judgment was delivered by Tribunal members S.L. Peeran and T.K. Jayaraman in open court. en-us Fri, 21 Oct 2005 00:00:00 +0530 Sat, 30 Jul 2016 16:52:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185104 The Appellate Tribunal CESTAT Bangalore allowed the appeal, finding the show cause notice time-barred due to a significant delay in issuance. The appellant argued that the Department was already aware of the facts from an investigation in 1999, making the delayed notice invalid. Relying on precedents, the Tribunal agreed with the appellant, granting relief and deeming the demand time-barred. The judgment was delivered by Tribunal members S.L. Peeran and T.K. Jayaraman in open court. Case-Laws Central Excise Fri, 21 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185104