https://www.taxtmi.com/caselaws?id=337344 The appellate tribunal found in favor of the appellant, ruling that the show cause notice issued in October 2010 was time-barred due to the limitation issue not being considered by the lower adjudicating authority. The tribunal set aside the impugned order and remanded the case back to the adjudicating authority to decide on the limitation issue and verify the factual position of the duty payment in March 2000. The tribunal emphasized the need for a thorough review of payment records before deciding on interest and penalties, directing the authority to pass an appropriate order after completing necessary verification and assessment. en-us Mon, 25 Apr 2016 00:00:00 +0530 Sat, 07 Jan 2017 10:15:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337344 The appellate tribunal found in favor of the appellant, ruling that the show cause notice issued in October 2010 was time-barred due to the limitation issue not being considered by the lower adjudicating authority. The tribunal set aside the impugned order and remanded the case back to the adjudicating authority to decide on the limitation issue and verify the factual position of the duty payment in March 2000. The tribunal emphasized the need for a thorough review of payment records before deciding on interest and penalties, directing the authority to pass an appropriate order after completing necessary verification and assessment. Case-Laws Central Excise Mon, 25 Apr 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337344