https://www.taxtmi.com/caselaws?id=185513 The Tribunal upheld the Commissioner (Appeals) decision to set aside duty and penalty due to limitation. It determined that the Department's awareness of the respondent's activities since 2004, coupled with the delayed notice in 2007, exceeded the one-year limit under Section 11A of the Central Excise Act, 1944. The Tribunal found that the extended period of limitation could not be invoked when facts were known to the Department, as evidenced by the respondent's transparent communication in 2003. As a result, the Tribunal dismissed the Revenue's appeal, deeming the demand confirmation proceedings time-barred. en-us Tue, 29 Sep 2015 00:00:00 +0530 Wed, 17 Aug 2016 08:44:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185513 The Tribunal upheld the Commissioner (Appeals) decision to set aside duty and penalty due to limitation. It determined that the Department's awareness of the respondent's activities since 2004, coupled with the delayed notice in 2007, exceeded the one-year limit under Section 11A of the Central Excise Act, 1944. The Tribunal found that the extended period of limitation could not be invoked when facts were known to the Department, as evidenced by the respondent's transparent communication in 2003. As a result, the Tribunal dismissed the Revenue's appeal, deeming the demand confirmation proceedings time-barred. Case-Laws Central Excise Tue, 29 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185513