https://www.taxtmi.com/caselaws?id=189343 The tribunal set aside the confirmation of interest on late payment of Central Excise Duty and imposition of penalty in favor of the appellant due to the show cause notice being time-barred. The tribunal emphasized that the notice should have been issued within one year from the date of filing returns, as the duty payment details were known to the department in 2003. As the notice was issued in 2008 despite this knowledge, it was deemed barred by limitation. The decision focused on time limitations, leading to the reversal of the demand and allowance of the appeal. en-us Mon, 03 Aug 2015 00:00:00 +0530 Fri, 06 Jan 2017 13:30:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=189343 The tribunal set aside the confirmation of interest on late payment of Central Excise Duty and imposition of penalty in favor of the appellant due to the show cause notice being time-barred. The tribunal emphasized that the notice should have been issued within one year from the date of filing returns, as the duty payment details were known to the department in 2003. As the notice was issued in 2008 despite this knowledge, it was deemed barred by limitation. The decision focused on time limitations, leading to the reversal of the demand and allowance of the appeal. Case-Laws Central Excise Mon, 03 Aug 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=189343