https://www.taxtmi.com/caselaws?id=331599 The Appellate Tribunal allowed the appeal by the manufacturer of corrugated boxes, setting aside the Order-in-Appeal and Order-in-Original. The Tribunal held that the Central Excise duty demand was not sustainable as the show cause notice did not establish the necessary elements for invoking the extended period, such as fraud or willful misstatement. The judgment emphasized the importance of meeting statutory requirements for invoking extended periods in tax matters to ensure the validity of demand notices. en-us Wed, 01 Jun 2016 00:00:00 +0530 Sat, 27 Aug 2016 13:57:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331599 The Appellate Tribunal allowed the appeal by the manufacturer of corrugated boxes, setting aside the Order-in-Appeal and Order-in-Original. The Tribunal held that the Central Excise duty demand was not sustainable as the show cause notice did not establish the necessary elements for invoking the extended period, such as fraud or willful misstatement. The judgment emphasized the importance of meeting statutory requirements for invoking extended periods in tax matters to ensure the validity of demand notices. Case-Laws Central Excise Wed, 01 Jun 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331599