https://www.taxtmi.com/caselaws?id=336943 The court concluded that the demands raised by the show cause notices were barred by limitation under the proviso to section 11A of the Central Excise Act, 1944. The appellant's submission of invoices and monthly returns, along with the Department's awareness of the credit availed, indicated no willful suppression or intent to evade duty. The court held that the Department's failure to act timely negated any claim of suppression, allowing the appeal and ruling in favor of the appellant. The Tribunal's decision was overturned, affirming that the demands were time-barred. en-us Thu, 10 Nov 2016 00:00:00 +0530 Thu, 24 Aug 2017 18:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336943 The court concluded that the demands raised by the show cause notices were barred by limitation under the proviso to section 11A of the Central Excise Act, 1944. The appellant's submission of invoices and monthly returns, along with the Department's awareness of the credit availed, indicated no willful suppression or intent to evade duty. The court held that the Department's failure to act timely negated any claim of suppression, allowing the appeal and ruling in favor of the appellant. The Tribunal's decision was overturned, affirming that the demands were time-barred. Case-Laws Central Excise Thu, 10 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336943