https://www.taxtmi.com/caselaws?id=187674 The High Court dismissed the Tax Appeal as no substantial questions of law were found. The focus was on the limitation period for raising demands, with the Commissioner and CESTAT holding that show cause notices issued beyond six months were time-barred due to the respondent's prior declarations. The Tribunal's decision to drop duty demand based on limitation was upheld, dismissing Revenue's Appeal. Other issues, including penalty imposition and reliance on earlier decisions, were deemed irrelevant in light of the limitation issue. The High Court concurred with the Tribunal's decision, emphasizing the lack of substantial legal questions. en-us Thu, 21 Jan 2010 00:00:00 +0530 Wed, 04 Jan 2017 14:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=187674 The High Court dismissed the Tax Appeal as no substantial questions of law were found. The focus was on the limitation period for raising demands, with the Commissioner and CESTAT holding that show cause notices issued beyond six months were time-barred due to the respondent's prior declarations. The Tribunal's decision to drop duty demand based on limitation was upheld, dismissing Revenue's Appeal. Other issues, including penalty imposition and reliance on earlier decisions, were deemed irrelevant in light of the limitation issue. The High Court concurred with the Tribunal's decision, emphasizing the lack of substantial legal questions. Case-Laws Customs Thu, 21 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=187674