https://www.taxtmi.com/caselaws?id=336202 The High Court dismissed the appeal, upholding the Tribunal's decision that the show cause notice issued under Section 11A of the Central Excise Act, 1944, and Notification No. 23/2003Central Excise was barred by limitation. The Court found that the Department's delay in taking action despite prior knowledge rendered the notice invalid for the period in question. The High Court determined that the Tribunal's factual findings were sound and did not raise any substantial legal questions, leading to the dismissal of the appeal for lack of merit. en-us Mon, 24 Oct 2016 00:00:00 +0530 Tue, 10 Jan 2017 10:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336202 The High Court dismissed the appeal, upholding the Tribunal's decision that the show cause notice issued under Section 11A of the Central Excise Act, 1944, and Notification No. 23/2003Central Excise was barred by limitation. The Court found that the Department's delay in taking action despite prior knowledge rendered the notice invalid for the period in question. The High Court determined that the Tribunal's factual findings were sound and did not raise any substantial legal questions, leading to the dismissal of the appeal for lack of merit. Case-Laws Central Excise Mon, 24 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336202